Persepsi Mahasiswa Jurusan Akuntansi dan Akuntan Publik Terhadap Etika Bisnis dan Etika Profesi Akuntan

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan persepsi antara mahasiswa jurusan akuntansi dan akuntan publik terhadap etika bisnis dan etika profesi akuntan. Penelitian ini merupakan penelitian dengan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi Program S1 semester delapan dan seluruh auditor Kantor Akuntan Publik di Provinsi Bali. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah kuesioner disebar adalah 67 kuesioner dan keseluruhan kuesioner dapat digunakan dalam penelitian ini. Metode analisis untuk uji hipotesis menggunakan Independent Sampel T-test. Alat analisis data menggunakan program SPSS versi 19.0. Berdasarkan hasil analisis Independent Sampel T-test menunjukkan bahwa (1) Terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dan akuntan publik terhadap etika bisnis. (2) Terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dan akuntan publik terhadap etika profesi akuntan.
Kata Kunci : Mahasiswa, Akuntan Publik, etika Binsis dan Etika Profesi Akuntan

This study was aimed at finding out the difference of perception between the students of accounting and public accounting toward business ethics and accountant profession ethics. This was a study using quantitative method. The population consisted of the eighth semester students of accountant Department of S1 Program and all public accountant office auditors in Bali province. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 67 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-test. The tool of data analysis used was SPSS version 19.0 program. Based on the result of independent sample t-test analysis it was found that (1) there is a difference of perception among the accounting department students and public accounts toward business ethics. (2) there is a difference of perception between accountant department students and public accountants toward accountant profession ethics.
keyword : students, Public Accountant, Business Ethics and Accountant Profession Ethics.