Analisis Persepsi Akuntan Publik Dan Mahasiswa Akuntansi Terhadap Kode Etik Ikatan Akuntan Indonesia (Studi Kasus Pada Beberapa Universitas Serta Beberapa Kantor Akuntan Publik di Semarang)

Abstract

This study is a research survey that aims to determine the perceptions of public accountants and accounting students at several universities in Semarang about the  Indonesian Accountant Association (Ikatan Akuntan Indonesia/IAI) ethical code. This research was conducted at several public accounting firms. Those were UNAKI, UNIKA and UDINUS. This study used a survey design with the basic data of the population sample that were collected by using a questionnaire of an instrument in the real environmental field research. The population of this research was the auditors who worked on 16 public accounting firms in Semarang and several students from three universities. The samples taken were 100 respondents of all population with the purposive sampling technique. The sample of public accountant respondents were selected from those who have had at least 1 year working experience or have no experience but with one requirement that they have been graduated from Accounting Profession Education, whereas the sample of students were taken from those who have taken Auditing and Theory of Economic Subject. To test the reliability of data the research used Cronbach's Alpha, whereas to test the normality of the data, it used Kolmogorov-Smirnov. In order to examine the differences of homogeneity of  data variance, it used Independent Sample T-Test that is aimed to know the perception differences of students  and public accountants of the  Indonesian Accountant Association code of ethics. The independent testing of test samples  used the computer program SPSS v. 13. The results of the research are firstly, the result of the testing significance test rate is 5% of the coverage of Professional Responsibility at 0.175. The significance value  which is larger than 0.05 indicates that the variance of those two samples is homogeneous. Secondly, the coverage of Public Interest with a significance of 0.005, a significance value that is smaller than  Majalah Ilmiah INFORMATIKA Vol. 3 No. 2,  Mei  2012   -2- 0.05, indicates that the variances of those two samples are not homogeneous. Thirdly, the coverage confidentiality, with a significance of 0.002, a significance value that is smaller than 0.05, indicates that the variance of those two samples are not homogeneous.  Key words : Perception, Public Accountant, Accounting Student, The Indonesian Institute of Accountant Ethical Code