Perbedaan Persepsi Akuntan Publik, Akuntan Perusahaan dan Akuntan Pendidik Terhadap Etika Bisnis dan Etika Profesi Akuntan  

Oleh:

Prajitno, Sugiarto

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi: Analisis ilmiah ekonomi, manajemen, keuangan dan akuntansi vol. XVI no. 1 (Apr. 2006), page 31-41.
Topik: AKUNTAN; perception; business ethics; ethics profession; accountants

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ140 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study to find out the diffrence in perception of the three group of accountants, which are : public accoutnants, form accoutnants and educator accountants on business ethincs and ethics profession for accounts. The data for this study was colelcted from questionnaire that send to each respondents by contact eprson or directly given to them. The samples were choose by purposive sampling. The were 143 respondents of public accountants, firm accountants, and educator accountants in Jakarta. The statistic method used to test the hypothesis was analysis of variance (ANOVA). The research could be summarized as follow. First, there were significant different perception between public accoutnants, firm accoutnants and educator accountants on business ethics. Second there were significant different perception between public accoutnants, firm accountatns, and educator accountants on ethics profession for accounts.

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