PERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN
ABSTRACT: The objectives of
the research is to analyze the perception of man and woman accountant against
business ethic,and to analyze their perception against accountant profession
ethic. Data was collected by filling in questioner. Sample taking technique
used in the research was proposive random sampling, it means that each
accountant profession group is proportionally and randomly made as a sample.
Method used in this hypothesis test was Mann-Whitney U Test and
Independent-Samples T Test. The calculation result on the first hypothesis
indicates that the number existing in the asymp.sig column is 0,158 (above
0,05). It means that there is no significant difference between man
accountant’s perception and woman accountant’s perception against business ethic.
The calculation result on the second hypothesis indicates that the number
existing in the asymp.sig column is 0,146 (above 0,05). It means that there is
no significant difference between man accountant’s perception and woman
accountant’s perception against profession ethic.
Keyword: profession ethic,
business ethic, accountant
Kode Jurnal: jpakuntansidd090028
