PEMAHAMAN AKUNTAN DAN MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

Abstract

The purpose of this study is to learn how to understand the Accountants and students of the Accounting Study Program towards the principles of the code of ethics of the Indonesian Accountants Association. This research was conducted in Makassar City by asking a questionnaire to the Accountants who work in Public Accountants, internal accountants, government accountants, educator accountants and Accounting Study Program students who were in the discussion of Paul's Indonesian Christian University and the Muslim University of Indonesia. The research method used is a quantitative method. Test equipment using the distribution normality test and variance homogeneity test. The results of this study indicate that there is no significant difference in the understanding of Accountants and Student Study Programs Accounting for the Code of Ethics of Accountants. However, the results of the tests show that the level of understanding of accountants is higher compared to students of the Accounting Study Program. This is because accountants have more experience than students. This result is consistent with further research.