Persepsi Mahasiswa Akuntansi dan Mahasiswi Akuntansi Terhadap Faktor- Faktor Yang Mendasari Sikap dan Perilaku Etis Akuntan

Abstract

Those researches are aim to comparing the difference perception abaut factor that crucial in creation accountant ethics attitude and behavior, between male of accountancy student and female accountancy student, accountancy student at S-1 programmed in state and private university. Second, are to find which factor that being considered as the most crucial factor in creation accountant ethics antitude an behavior. The data was gain through spreading questionnaires. The hypotheses was tested by using independent sample t-test if the variable heve normal distribution, but if the variable have no normal distribution hypotheses would test by using Maan-Whitney. This research found that are no differences between male of accountancy student and female accountancy student for variable: Organization, Religiosities, Long-time work, In charge/ degree in organization structure, Insentives will given, Family Environment, Law and EQ. the other there are the differences between male of accountancy student and female accountancy student for variable: Education and life experience. This research also found that religiosities variable is the most crucial factor in creation accountant ethics attitude and behavior