Accounting Students’ Perception in the Code of Ethics for Professional Accountants, Based on Gender and Level of Education

DOI

10.2991/aebmr.k.200305.051How to use a DOI?

Keywords

the code of ethics for professional accountants, gender, level of education

Abstract

This research aims to see whether there are differences in the code of ethics for professional accountants in term of gender and educational level. Data obtained by collecting questionnaires as many as 250 accounting student consisting of 120 undergraduate student and 130 bachelor degree student. Measurements using a likert of scale 1 to 5. Hypothesis testing used independent sample T-test. Result of this study found that women have ethical perceptions better than men in code of ethics for processional accountant. The result also found there is no differences perception of undergraduate student’s and bachelor degree student in the code of ethics for professional accountants. Similar results are also shown in perceptions based on the course, there is no differences between students who have studied business ethics and have not yet studied business ethics.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dian Fitria Handayani
AU  - Ade Elsa Betavia
PY  - 2020
DA  - 2020/03/10
TI  - Accounting Students’ Perception in the Code of Ethics for Professional Accountants, Based on Gender and Level of Education
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 50
EP  - 57
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.051
DO  - 10.2991/aebmr.k.200305.051
ID  - Handayani2020
ER  -