Etika Profesi Akuntan Dipandang dari Persepsi Mahasiswa Profesi Akuntansi Universitas Tarumanagara

Abstract

This study aims to understand and compare the awareness of the code of ethics among accounting profession students who work in public accounting firms and those who do not, within the environment of Tarumanagara University. The research data were collected through the distribution of questionnaires based on the research topic and objectives, which were derived from the application and review of the literature, including previous studies relevant to this research. The responses were measured using a Likert scale, and the data analysis techniques used to address the research questions included: 1) normality test; 2) classical assumption test; and 3) hypothesis testing. The data analysis instrument used was the independent sample t-test. Additionally, analysis of variance (ANOVA) was employed using SPSS version 20. The results obtained through these data analysis techniques indicate that there is a difference in perceptions regarding the accountant’s code of ethics between accounting profession students who work in public accounting firms and those who do not. Overall, the perception of accounting profession students working in public accounting firms is more favorable compared to those who are not employed in such firms.