Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010

Authors

  • Ficha Hermanto Bina Nusantara University
  • Sudarmo Sudarmo Bina Nusantara University
  • Zulfitry Ramdan Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v3i1.1295

Keywords:

perception, code of conduct, student, lecturer

Abstract

The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students.

Dimensions

Plum Analytics

Author Biographies

Ficha Hermanto, Bina Nusantara University

Accounting Department

Sudarmo Sudarmo, Bina Nusantara University

Accounting Department

Zulfitry Ramdan, Bina Nusantara University

Accounting Department

References

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Published

2012-05-31
Abstract 462  .
PDF downloaded 400  .