GDL

Jurnal Ekonomi, volume 9, nomor 1, Januari 2005.
Journal from JIPTUNMERPP / 2008-01-09 09:44:54
Oleh : Sihwahjoeni, Parawiyati., Faculty_of_Economics_-_Merdeka_University_Malang (jurnalekonomi-feunmer@yahoo.com)
Dibuat : 2005-01-01, dengan file

Keyword : Academic accountant’s perception, accountant ethics code academic accountant compartment.

The aim of this research is testing academic accounting’s response of profesional ethics-academic accountant compartment, and the difference between each other. Based on this research. Accountant Association of Indonesia (IAI) is expected to uphold the ethics through members of compartment meeting to make ethics code as guideliones. The population in this university lecturers of accountancy program in Indonesia. There are two samples. First, those lecturers with both under graduate and post graduate degree in accountancy. Second, the lecturers have a certificate of accountancy either in under graduate or post graduate. Data analysis is focused on variables such as: profesional, objective and integrity by employing descriptive statistics. The result show the ethic of lecturers are proved to have higher score than the knowledge and skill. Therefore, the improvement of ethics code by academic accountant compartment is concluded as being necessary.

Deskripsi Alternatif :

The aim of this research is testing academic accounting’s response of profesional ethics-academic accountant compartment, and the difference between each other. Based on this research. Accountant Association of Indonesia (IAI) is expected to uphold the ethics through members of compartment meeting to make ethics code as guideliones. The population in this university lecturers of accountancy program in Indonesia. There are two samples. First, those lecturers with both under graduate and post graduate degree in accountancy. Second, the lecturers have a certificate of accountancy either in under graduate or post graduate. Data analysis is focused on variables such as: profesional, objective and integrity by employing descriptive statistics. The result show the ethic of lecturers are proved to have higher score than the knowledge and skill. Therefore, the improvement of ethics code by academic accountant compartment is concluded as being necessary.

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