Since 2014
Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010
Binus Business Review
View Archive Info| Field | Value | |
| Title |
Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010
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| Creator |
Hermanto, Ficha; Bina Nusantara University
Sudarmo, Sudarmo; Bina Nusantara University Ramdan, Zulfitry; Bina Nusantara University |
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| Subject |
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perception, code of conduct, student, lecturer — |
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| Description |
The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students.
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| Publisher |
Bina Nusantara University
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| Contributor |
—
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| Date |
2012-05-31
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://journal.binus.ac.id/index.php/BBR/article/view/1295
10.21512/bbr.v3i1.1295 |
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| Source |
Binus Business Review; Vol 3, No 1 (2012): Binus Business Review; 210-218
2476-9053 2087-1228 |
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| Language |
eng
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| Relation |
http://journal.binus.ac.id/index.php/BBR/article/view/1295/1160
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| Coverage |
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| Rights |
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)
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