Analisis Persepsi Mahasiswa Akuntansi Terhadap Etika Profesi Akuntan: Studi Empiris pada Sekolah Tinggi Ilmu Ekonomi GICI

Abstract

The purpose of this research is to know the difference between the perceptions of early student accounting and final level students, and the difference in perception among unemployed accounting students and accounting students who are working.The research method used is research using research in the form of data collection using questionnaires. This research uses a comparative method that is used to know whether between two variables or more there is a difference in an aspect. The sample selection is done by Acidental Sampling. The sample amounted to 211 respondents, using the calculation formula Slovin.The results of the T test show that only variables of early-level accounting students and final-level accounting students occur differences in perception of the profession ethics of accountants with the value of Thitung (2.353) > This (1.998) with the result of 0.03. As for the variable students accounting has not worked and accounting students are working no difference in perception against the ethics of the profession of accountants with the value of Thitung (0.237) < This (1.998) with a result of 0.815.

Keywords: accounting perceptionevel accounting, profession accountants