Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010
The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common st...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2012-05-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1295 |
| _version_ | 1797711847426621440 |
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| author | Ficha Hermanto Sudarmo Sudarmo Zulfitry Ramdan |
| author_facet | Ficha Hermanto Sudarmo Sudarmo Zulfitry Ramdan |
| author_sort | Ficha Hermanto |
| collection | DOAJ |
| description | The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students. |
| first_indexed | 2024-03-12T07:12:02Z |
| format | Article |
| id | doaj.art-3f027bd4ac704cb29d5a92c464db3bee |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T07:12:02Z |
| publishDate | 2012-05-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-3f027bd4ac704cb29d5a92c464db3bee2023-09-02T23:00:12ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532012-05-013121021810.21512/bbr.v3i1.12951160Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010Ficha Hermanto0Sudarmo Sudarmo1Zulfitry Ramdan2Bina Nusantara UniversityBina Nusantara UniversityBina Nusantara UniversityThe purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students.https://journal.binus.ac.id/index.php/BBR/article/view/1295perception, code of conduct, student, lecturer |
| spellingShingle | Ficha Hermanto Sudarmo Sudarmo Zulfitry Ramdan Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 Binus Business Review perception, code of conduct, student, lecturer |
| title | Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 |
| title_full | Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 |
| title_fullStr | Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 |
| title_full_unstemmed | Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 |
| title_short | Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 |
| title_sort | persepsi mahasiswa akuntansi dan akuntan pendidik binus university mengenai aturan etika dalam kode etik ikatan akuntan indonesia 2010 |
| topic | perception, code of conduct, student, lecturer |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/1295 |
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