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Persepsi Akuntan terhadap Perlunya Kode Etik Akuntan Pendidik dalam Menyongsong Millenium Ketiga

Jurnal Ekonomi, Volume 9, Nomor 1, Januari 2005
Journal from JIPTUNMERPP / 2012-07-30 13:14:24
Oleh : Sihwahjoeni ; Parawiyati, Faculty of Economics Merdeka University Malang
Dibuat : 2005-01-01, dengan file

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

The aim of this research is testing academic accountantÂ’s response of professional 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 guidelines. The population in this university lecturer 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 who have a certificate of accountancy either in under graduate or post graduate. Data analysis is focused on variable such as; professional, objective and integrity by employing descriptive statistics. The result shows the ethics 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 accountantÂ’s response of professional 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 guidelines. The population in this university lecturer 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 who have a certificate of accountancy either in under graduate or post graduate. Data analysis is focused on variable such as; professional, objective and integrity by employing descriptive statistics. The result shows the ethics 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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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.