Binus Business Review
Vol 3, No 1 (2012): Binus Business Review

Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010

Hermanto, Ficha (Unknown)
Sudarmo, Sudarmo (Unknown)
Ramdan, Zulfitry (Unknown)

Article Info

Publish Date
31 May 2012

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.

Copyrights © 2012




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Journal Info
Binus Business Review
Website

Abbrev

BBR

Publisher

Universitas Bina Nusantara

Subject

Economics, Econometrics & Finance

Description

Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum ...