AKSES: Jurnal Ekonomi dan Bisnis
Vol 1, No 2 (2006)

Analisis Perbedaan Persepsi terhadap Kode Etik Akuntan Antara Akuntan Publik dan Akuntan Pemerintah

Tri Astuti (Unknown)
- Khanifah (Unknown)



Article Info

Publish Date
15 Oct 2006

Abstract

The role accountants in providing financial information is vital. The parties outside the company are relyingon the relevance and reliability of information provided by accountants entrused of ethical conducts in their duties. To guarantee the personal quality, a moral arrangemen as a professional attitude and aptitude guidance that is called accountant’code of ethics. It is expected that the personal quality of each accountant, whether public or government accountants are equal. Therefore it is the aim of this paper to test the differing perception toward the code of ethics among public and government accountants.The method used to collect data is mail survey, with a total of 40 questions sent to both public and goverment accountants (BPKP) in Semarang. The different test results indicate the axixtence of a significant difference inperception among publicang government accountants upon the code of ethics, especially in the factors of ethics and ethical rules. This result is expected to become a consideration for accountants to understand their code of ethics.

Copyrights © 2006






Journal Info

Abbrev

AKSES

Publisher

Subject

Economics, Econometrics & Finance

Description

AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is ...