PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

Abstract

Abstract
The purpose of this study is to determine whether there is a distinction
between accountants educators, public accountants and accountants student to
ethical codes Indonesian Accountants Association (IAI). Sampling in this research
is by using purposive sampling with criteria including: (1) accountant educators
have the profession of teaching staff (lecturers) high educated Malang Islamic
University and the State University of Malang, (2) auditors working as partners /
associates, managers, auditors senior, junior auditors and the staff in the office of
the Public Accountant in Malang, (3) students S1 the Islamic University of
Malang, in the study are students who have taken auditing. Ethical Principles
consists of elements that eight: responsibilities of the profession, the public
interest, integrity, objectivity, competence and prudence, confidentiality,
professional behavior, technical standards. This study uses primary data where
the data was collected through questionnaires deployment to several public
accounting firm, Faculty of Economics, Malang Islamic University, and
University of Malang in Malang. In this study, the population is a public
accountant, accountant educator, and student accounting. It can be concluded
that of the eight ethical principles of the three variables show that there are
distinction in perception between educators accountants, public accountants and
accountants student to ethical codes Indonesian Accountants Association (IAI).
Factor knowledge. Keywords: Perception, accounting educators, public accountants and accounting
students.