PERSEPSI AKUNTAN, MAHASISWA AKUTANSI, DAN KARYAWAN BAGIAN AKUTANSI DIPANDANG DARI SEGI GENDER TERHADAP ETIKA BISNIS DAN ETIKA PROFESI




Simposium Nasiona Akuntansi 9 Padang

PERSEPSI AKUNTAN, MAHASISWA AKUTANSI, DAN KARYAWAN BAGIAN AKUTANSI DIPANDANG DARI SEGI GENDER TERHADAP ETIKA BISNIS DAN ETIKA PROFESI
(STUDI DI WILAYAH SURAKARTA)

Indiana Farid Martadi
Sri Suranta
Universitas Sebelas Maret

ABSTRACT

The ethic on business and profession is a topic quite attracted for the society. This study focuses on the ethics of business and profession viewed from the point of gender. The aim of this research is to test the difference of perception on business and profession ethics between the accountants, the student of the accounting department, and officials of the accounting department in Surakarta.

The population of this research is all accountants, students of the accounting department, and the officials of accounting in the Surakarta city. The sample was taken about 121 respondent from the population. The data were collected by using questionnaires. The validity of the data was tested by implementing construct validity. From computation, one of the 25 items of questionnaires for the data on business ethic (item 14) was not valid, and one from the 19 items on the profession ethic (item vi. 1) was not valid. The reliability of the data was tested by implementing the Cronbach Alpha. The normality of the data was tested by implementing the one sample Kolmogorov Smirnov.

The result of the hypothesis testing on the business ethic shows that there is not significant difference in the perception on the business ethic between the accountants, the students of the accounting department, and the officials of accounting viewed from the point of gender. The result of the hypothesis testing on the profession ethic shows that among the officials of accounting there is a significant different on the perception of the profession ethic viewed from the point of gender, but between the students of the accounting department and the accountants there is no significant difference.

Keywords: business ethics, profession ethics, accountant, student of accounting department, employee of accounting department, gender.

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