文章基本信息

标题：PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA AKUNTAN PENDIDIK DI JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA
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作者：Fanita Meilisa ; Fanita Meilisa ; Unti Ludigdo 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2010
卷号：1
期号：2
页码：223-238
DOI：10.18202/jamal.2010.08.7090
语种：English
出版社：University of Brawijaya
摘要：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%).
关键词：Persepsi; konstituen; akuntabilitas keuangan; partai politik