PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA (Studi Empiris Pada Universitas Islam Majapahit)

ENI OKTA PURWANINGSIH, ENI OKTA PURWANINGSIH (2019) PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA (Studi Empiris Pada Universitas Islam Majapahit). Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

Professional accountants are realized if the accountant feels that the accountant is an important profession and has great responsibility in the community. This study aims to determine differences in perceptions of semester 6 and 8 accounting students towards the Code of Ethics of the Indonesian Accountants Association. Criteria for accounting student respondents are still registered as accounting students and have or are taking Auditing I and II courses. Research is carried out quantitatively, the type of research that produces findings can be achieved using statistical procedures or other ways of quantification (measurement). To analyze data related to differences in perceptions of accounting students towards the code of ethics of Indonesian accountants. With the research design the study of hypothesis testing was carried out using statistical analysis tools, namely the Independent Sample t-test using the help of the SPSS 22 program (Statistical Packages for Social Science). The types and sources of data used in this study are primary data and secondary data. Primary data in the form of questionnaires includes the knowledge of students regarding the principles of the Indonesian accountant bond code of ethics. Secondary data obtained from the Faculty of Economics, Majapahit Islamic University. So that concluded from 8 principles of code of ethics only 1 which is there are differences with sig (2-tailed) values of 0.023 <0.05. As academics are able to give their perceptions well according to those received during the lecture period. Keywords: Difference perception of accounting students, code of ethics for Indonesian accountants

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