PERSEPSI MAHASISWA AKUNTANSI, AKUNTAN PENDIDIK DAN AKUNTAN PUBLIK TERHADAP PRINSIP-PRINSIP ETIKA DALAM KODE ETIK IKATAN AKUNTAN INDONESIA

Abstract

This study aims to determine differences in perceptions of accounting students, accountants educators, and public accountants on ethical principles in the Indonesian Code of Accountants' ethics. This perception measurement analysis is based on the answers of each respondent who has filled out the questionnaire that has been distributed to each respondent. This study uses primary data obtained by distributing 88 questionnaires to accounting students and 31 questionnaires to teaching accountants at Mahasaraswati University in Denpasar, and 49 questionnaires to auditors working at 13 Public Accountant Offices in Denpasar. Data analysis in this study used the Independent Sample T-test with the SPSS program. Based on the results of the Independent Sample T-test, there were no significant differences between accountant students and educator accountants, accounting students with public accountants and educator accountants with public accountants on the principles of the code of ethics in the Indonesian Institute of Accountants.