Perbedaan Persepsi Auditor, Akuntan Pendidik, Dan Mahasiswa Akuntansi Terhadap Kode Etik Ikatan Akuntan Indonesia

Abstract

The purpose of this research is to find out the difference perception between auditors, accounting teachers, and accounting students toward ethic codes of Ikatan Akuntan Indonesia. This research has been analyzed based on the respondent answer through to the questionnaire distributed in Padang. The sample ofThis research is using purposive sampling method. The data used in this research was taken from 137 respondents included auditors working in the auditor office, accounting teachers, and accounting students from 5 universities in Padang. The realibility of data was tested by using Cronbach Alpha while the normality of data tested by using Kolmogorof-Smirnov. The hypothesis of research tested by using statistic analysis tool which name is Analysis of Variance (ANOVA) used to analyze the difference perception from auditors, accounting lecturer, and accounting students toward ethic codes of Ikatan Akuntan Indonesia. Research hypothesis tested by using statistic analysis tool which is Analisis of Variance (ANOVA) that was used to analyze whether there is a difference of perception between auditors, accounting teachers, and accounting students toward ethic codes of Ikatan Akuntan Indonesia. the result of this research shows that there are difference of perceptions between auditors, accounting teachers, and accounting students toward accountant ethic codes. while being observed by using post hoc testing tool, there are no difference of perceptions between auditors and accounting teachers toward accountant code of ethics.

Keywords : Perception and Accountant Code of Ethics