Analisis Persepsi Mahasiswa Akuntansi terhadap Kode Etik Ikatan Akuntan Indonesia (Studi pada Mahasiswa Akuntansi di Kota Malang)
| Main Author: | Susanti, Reni |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14560/ |
Daftar Isi:
- Target of research is to explain perception of accountancy student to accountant profession ethics in Indonesia and test perception of accountancy Student College of country and college of private to accountant profession ethics in Indonesia. Techniques of data collecting are used that is instrument of questioners distributed at accountancy student in each college. Then data obtained to be conducted by examination of data quality with validity test, reliabilities, assumption test, normality?s, homogeneity, and examination of hypothesis use program aid of SPSS that is using independent sample t-test representing statistical test of parametric. From result of examination of independent sample t-test between accountancy student of PTN and of PTS obtained by probability level bigger than 0,05, hence in this research improvable Ha, become do not there are difference of perception between accountancy student of PTN and accountancy student of PTS to applying of accountant rules of conduct as poured in IAI or them have is same perception to applying of accountant ethic code. Equation of those perception because student of PTN and also of PTS have is same ability in comprehending ethics principle.