Analisis Perbedaan Penerapan Etika Profesi Akuntan Dipandang Dari Segi Gender Dan Tingkat Pendidikan (Studi Empiris Pada Mahasiswa Akuntansi Di Kota Padang)
Abstract
This research aims to analyze: 1) The differences in the implementation of accounting professional ethics on situations that contain ethical dilemmas based on gender (male accounting students with female accounting students). 2) difference in the implementation of professional ethics of accountants in situations that contain ethical dilemmas based on level of education (D3 accounting students with accounting student S1).
Data that is used in this research obtain from 499 students of accounting at 5 universities in the city of Padang. The analysis uses statistical analysis Independent T Test to test hypotheses and analyze whether there are differences in the implementation of professional ethics of accountants in situations that contain ethical dilemmas. by gender and education level.
These results indicate that the implementation of accounting professional ethics based on gender is difference significantly. Based on level of education, the implementation of accounting professional ethics is difference significantly.
In this research suggest that accounting students should improve insight and knowledge about accounting ethics, not just limited to knowledge through lectures on campus, but also to apply them in the workplace that contain ethical dilemmas later. As well as to provide input in the preparation of accounting education curriculum in an effort to improve its quality.
Key Wods : the implementation of accounting professional ethics, ethical dilemmas, Gender, dan education level .
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