Analisis Persepsi Akuntan yang Berbeda terhadap Kode Etik dari Asosiasi Akuntan Indonesia (Studi terhadap Pengalaman Kerja).

Oleh :
Fadhilah - F0399011 - Fak. Ekonomi dan Bisnis

This research is conducted to find out how the perception of public accountants and accounting students about ethic code of the accountants associate of Indonesia based on their own work experience and to examine whether there is different perception between those two sample. In this research, public accountants represent experienced accountants and accounting students represent inexperienced accountants. The populations of the research are accountants who work in Public Accountant Office (KAP) and accounting students in private and public university located in Central Java. The sample of the research are accountants who have worked at least two years or work as accountant staff and accounting students who have learnt Auditing I and who want to work on KAP. The research uses purposive sampling method to collect sample. Data are collected by survey using questionnaires. There are 64 accountants and 95 students who are willing to be participants and collect the questionnaires. From the questionnaires collected, there are 53 questionnaires from accountants and 71 questionnaires from students that are analyzed. Validity test uses product moment correlation, while reliability test uses cronbach alpha technique. The next step is normality assumption test using kolmogorov-smirnov technique. Homogenity test uses levene test for equality variance technique. Independent sample t-test is used to test hypothesis. Additional analysis uses proportion test. The result of analysis using independent sample t-test and proportion test shows that both of public accountants as experienced accountants and accounting students as inexperienced accountants have similar perception on ethic code of the accountants associate of Indonesia. Independent sample t-test shows empiric evidence supports the hypothesis that states there is a significant difference between the perception of experience accountants and inexperienced accountants. The analysis shows significance at 0.000 that is under definite level of significance at 0.05. By using ratio of mean value, it can be shown that experienced accountants have better perception on ethic code than inexperienced accountants. This statement can be seen from mean value of public accountants are bigger (74.2075) than mean value of accounting students (69.9577).