PERSEPSI AKUNTAN DAN MAHASISWA JURUSAN AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN

Authors

DOI:

https://doi.org/10.30659/jai.2.2.147-156

Keywords:

Persepsi, Etika Bisnis dan Etika Profesi Akuntan, Akuntan, Mahasiswa Jurusan Akuntansi.

Abstract

Tujuan penelitian untuk mengetahui persepsi akuntan dan persepsi mahasiwsa jurusan akuntansi terhadap etika bisnis dan etika profesi akuntan. Analisisnya didasarkan pada jawaban responden yang diperoleh. Penelitian ini menggunakan data primer yang diperoleh dengan penyebaran kuesioner kepada responden yang terpilih dengan menggunakan metode purposive sampling. Responden yang dipilih adalah akuntan yang bekerja sebagai akuntan publik, akuntan perusahaan, maupun akuntan pendidik yang berada di kota Semarang dan telah terdaftar sebagai akuntan yang resmi. Sedangkan, kriteria responden untuk mahasiswa jurusan akuntansi adalah masih tercatat sebagai mahasiswa jurusan akuntansi Strata 1 di Universitas Islam Sultan Agung dan Universitas Katolik Soegijapranata, serta telah atau sedang menempuh mata kuliah Auditing 1. Untuk menguji reabilitas data digunakan Cronbach Alpha sedangkan untuk menguji normalitas data digunakan Kolmogrov-Smirnov. Untuk menguji perbedaan variabel data menggunakan Man Whitney. Hasil penelitian ini menunjukan bahwa terdapat perbedaan persepsi akuntan dan mahasiswa jurusan akuntansi secara signifikan terhadap etika bisnis, dan etika profesi akuntan.

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Published

2016-11-14

Issue

Vol. 2 No. 2 (2013): Jurnal Akuntansi Indonesia

Section

Articles

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Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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