PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA
Abstract: Accounting
profession should always act with due observance of professional ethics IAI.
How far the accounting profession in upholding the ethical code of practice
will be looked at do. Because of the better practices conducted by the
accountant in the performance of duties, then the better the perception that
the code of ethics will be presented to the IAI. And knowledge of ethics is the
foundation for the accountants to behave ethically or not. In addition,
accounting education major effect on ethical behavior of accountants. This
study aims to determine differences in perceptions of the Code of Ethics for
Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked
at Public Accounting Firm (KAP) in Semarang, Accounting educators and students
of accounting at the University of particularly public and private schools are
UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people,
consisting of 54 public accountants, 27 accountants accounting educators and 83
students. The variable in this study is persepsi public accountant (XI),
accounting educators (X2), and accounting students (X3) to the code of conduct
based on ethical principles and rules of ethical accounting profession
compartment in the code of ethics of public accountants IAI. Data analysis
method was used to test the quality of data that include test validity, test
reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of
the average public accountants, educators and students of accounting akuntan
equally positive thinking, both to the principles of professional ethics of
accountants and public accountants compartment ethics rules in the code of ethics
IAI. The hypothesis test results for the first hypothesis can be seen that Sign
value 0.000 <0.05 which means that HI is accepted, that there are
differences of perception anatra public accountants, accountants, educators,
and accounting students to the principles of professional ethics in general
accountant in the IIA code of ethics. The same is also shown in the second
hypothesis test where the value Sign 0.000 <0.05, which means H2 is
accepted, that there are differences of perception between public and
accountant accounting students to ethical rules compartments public accountant
in the code of ethics IAI.
Penulis: Widyawati, Ardiani
Ika S
Kode Jurnal: jpakuntansidd110222
