PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA
Abstract: This research aims
to analyze the difference between academic and practitioner perceptions
regarding forensic accounting as a profession in Indonesia on the issues of
theory and intellectual technique, relevance, training period, motivation,
autonomy, commitment, sense of community and the code of ethics. The object
research was academics and practitioners in Semarang City.
This research used purposive sampling technique in data collection. Data
was obtained by distributing 100 questionnaires in state university and
government institution such as BPK and BPKP in Semarang. 66 respondents (66%)
that consist of 31 academics and 35 practitioners give their responses. Data
was analyzed by Independent Sample T Test by SPSS version 22 software package.
The result of this research shows that there is no significant difference
in the perception between academics with practitioner in theory and
intellectual technique, relevance, training period, motivation, autonomy, and
the code of ethics. The result of this research shows that there is a
significant difference in the perception between academics with practitioner in
commitment and sense of community. Moreover, the overall respondents give a
positive perception to the eighth research variables which means that according
to the respondents, forensic accounting met the eighth criteria that
distinguish the occupation and profession according to Pavalko’s criteria.
Keywords: Academic and
practitioner perception, forensic accounting, profession, Pavalko’s social
criteria
Penulis: Adhysti Kartika
Zamira, Darsono
Kode Jurnal: jpakuntansidd141158
