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All Journal Binus Business Review
Zulfitry Ramdan, Zulfitry
Bina Nusantara University
Economics, Econometrics & Finance

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Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 Hermanto, Ficha; Sudarmo, Sudarmo; Ramdan, Zulfitry
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1295

Abstract

The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students.
Co-Authors Etty Murwaningsari Ficha Hermanto, Ficha sudarmo sudarmo