PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA AKUNTAN PENDIDIK DI JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA
ABSTRACT: This research has a
purpose to obtain the students’ perception on the ethics of accounting
lecturers in the Accounting Department of Brawijaya University Economic
Faculty. Survey method was conducted to 125 respondents by using purposive
sampling. Respondents’ criteria are active S1 students who are in the eighth
semester and have taken Business Ethics course. Descriptive analysis using
frequency test was also conducted. The research shows that most students state
that accounting lecturers have gained and applied eight ethics principles. It
is found that 16,46% very much agrees, while 52,26% agree on the positive
statements in the questionnaire. Although generally accounting lecturers have
good ethics, there are still unethical behaviours, i.e. Professions
Responsibility (29,23%), Public Interest (26,63%), Objectivity (10,39%),
Proffessional Competence and Prudence (3,9%), Confidentiality (14,29%),
Professional Behaviour (15,59%).
Penulis: Fanita Meilisa, Unti
Ludigdo
Kode Jurnal: jpakuntansidd1000042
