PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 98
Author(s):  
Widyawati Widyawati ◽  
Ardiani Ika S
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Hypothesis Test ◽  
Test Validity ◽  
Test Reliability ◽  
Positive Thinking ◽  
Quality Of Data ◽  
Accounting Profession ◽  
Public Accountants ◽  
Public Accountant

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

scholarly journals Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik

2020 ◽  
Vol 30 (5) ◽  
pp. 1142
Author(s):  
Ilhamda Azis
Keyword(s):  
Professional Ethics ◽  
Role Model ◽  
Code Of Ethics ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

scholarly journals Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Social Science ◽  
Code Of Ethics ◽  
Test Method ◽  
Accounting Students ◽  
Analysis Tool ◽  
Accounting Profession ◽  
Test Of Homogeneity ◽  
Kolmogorov Smirnov ◽  
The Difference ◽  
Public Accountant

This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.

scholarly journals The Effectiveness of Traditional Games on the Development of Social Ability of Children in Kindergarten of Baiturridha Padang Pariaman

2018 ◽  
Author(s):  
Serli Marlina
Keyword(s):  
Quantitative Research ◽  
Hypothesis Test ◽  
Test Validity ◽  
Test Reliability ◽  
Cluster Sampling ◽  
Homogeneity Test ◽  
Test Technique ◽  
Social Ability ◽  
Normality Test ◽  
Traditional Game

This study aims to find out how big the effectiveness of traditional games on the Development of Social Capabilities of Children in Baiturridha Kindergarten Padang Pariaman. Research type is Quantitative research with experiment method. The sample of this study was determined based on Cluster Sampling. Instrument research using instrument grille. Instrument analysis by performing test validity and test reliability. Technique of collecting data by doing observation and test. Technique of data analysis using normality test, homogeneity test and hypothesis test. The result of this research shows that t count > t table, that is 9,037> 2,073, it can be concluded that the development of social ability of children in experimental class using traditional game is more effective than control class using modern game.

scholarly journals Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Ninik Khuzaimah ◽  
Sigit Hermawan
Keyword(s):  
Hypothesis Test ◽  
Test Validity ◽  
Tax Compliance ◽  
Analytical Tool ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Questionnaire Data ◽  
Validity And Reliability ◽  
Business Studies ◽  
Level Of Understanding

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.

scholarly journals PENGARUH PROMOSI DAN BRAND TRUST TERHADAP MINAT BELI KONSUMEN PADA GALERI ELZATTA DI BALIKPAPAN

2020 ◽  
Vol 8 (3) ◽  
pp. 233
Author(s):  
Suwandi Putra Durahman
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Purchase Intention ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Test Validity ◽  
Sampling Technique ◽  
Test Reliability ◽  
Brand Trust ◽  
Consumer Purchase Intention

This study aims: (i) to find out the promotion and brand trust variables simultaneously have a significant effect on purchase intention (ii) to find out the promotion and brand trust variables partially have a significant effect on purchase intention (iii) to find out between the promotion and brand trust variables that most influence on consumer purchase intention at Elzatta Gallery in Balikpapan. This study uses three variables namely the promotion, brand trust and purchase intention. This type of research is a correlation method with a quantitative approach. The population in this research were all consumers of the Elzatta Gallery in Balikpapan whose exact number was unknown and the sampling technique used non-probability sampling with accidental sampling method, the number of samples was 100 respondents. Data collection techniques: field research (observation, interviews, questionnaires, documentation) and library research. Then the analysis technique used is multiple linear regression using the test: validity test, reliability test, classic assumption test (normality test, multicollinearity, heteroscedasticity), hypothesis test (partial, simultaneous, dominant), multiple linear regression analysis. The result obtained in this study are (i) Promotion and Brand Trust simultaneously had a significant effect on Purchase Intention (ii) Promotion and Brand Trust partially had a significant effect on Purchase intention (iii) Brand Trust is a variable that has the most influence on consumer purchase intention at Elzatta Gallery in Balikpapan.

scholarly journals MUHASEBECİLERİN VE MÜKELLEFLERİN IESBA’NIN ETİK İLKELERİ TEMELİNDE MUHASEBECİLERİN MESLEKİ DAVRANIŞLARINA BAKIŞI: ESKİŞEHİR İLİNDE BİR ARAŞTIRMA

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Vedat EKERGİL ◽  
Ahmet ONAY
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Business Owners ◽  
Ethical Principles ◽  
Professional Experience ◽  
Accounting Profession ◽  
Operating Period ◽  
Professional Activities ◽  
Societal Values ◽  
High Degree

Accounting is a profession in which the community expects a high degree of commitment to ethical values. Accounting profession ethics brings limits on behaviours of professional members due to laws, societal values and traditions in order for professional activities to be carried out as required. IFAC, the accounting profession of the global profession, has published a Code of Ethics for Accounting Professionals Handbook, which has been comprehensively taken into account by the ethical principles that must be observed by accountants. IFAC's work has led many countries as well as legal arrangements in our country. Our study has been tested on the sample consisting of professional members and business owners / managers operating in Eskişehir province where the accountants' ethical principles are taken into consideration in their occupational behaviour. The data obtained from the accountants are analysed in terms of gender, professional experience and the number of taxpayers held and the data obtained from taxpayers are analysed in detail in terms of the operating period of the enterprises and the fee paid for accounting services.The opinions of accountants are not differentiated by gender but they are different depending on professional experience and number of taxpayers possessed.On the other hand, it was determined that the opinions of taxpayers differ according to duration of operations of taxpayers, but they do not differ according to units they paid for accounting services. In addition, analyses were made about the views of accountants and taxpayers on their professional ethics in general.

Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania

2019 ◽  
Vol 10 (1) ◽  
pp. 89-98
Author(s):  
Violeta State ◽  
Loredana Cristina Tănase ◽  
Raluca-Georgiana Petre
Keyword(s):  
Information Technology ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Economic Environment ◽  
Accounting Profession ◽  
Complex Activity

Abstract The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.

scholarly journals THE CORRELATION BETWEEN THE HABIT OF CARRYING OUT JAMAAH PRAYERS WITH THE DISCIPLINE ATTITUDE OF STUDENTS

2020 ◽  
Vol 9 (1) ◽  
pp. 42-50
Author(s):  
Anne Andriane ◽  
Erhamwilda Erhamwilda
Keyword(s):  
Junior High School ◽  
Random Sampling ◽  
Hypothesis Test ◽  
Test Validity ◽  
Sampling Technique ◽  
Test Reliability ◽  
Student Discipline ◽  
8Th Grade ◽  
Eighth Grade Students ◽  
Study Population

AbstractSalat is an obligation for every Muslim. Prayer in congregation is rewarded by Allah Almighty twenty seven times higher than prayer alone. With regular prayer in congregation one will get used to the discipline of managing time. This study aims to determine whether there is a correlation between the habits of students praying in congregation with the attitude of student discipline. The study was conducted with a quantitative approach, descriptive method, and the type of correlation research. This research was conducted on eighth grade students in one Islamic junior high school in the city of Bandung. The study population was 8th grade students totaling 294 students. Samples were taken with a random sampling technique of 114 students. Hypothesis testing is done by 5% error significance. Data collection research instruments include: Likert scale, questionnaires, documentation, interviews, and observations. Presentation of data uses frequency distribution, unit analysis, statistics, normality test, validity test, reliability test, correlation, and hypothesis test summary. The results of this study indicate that there is a significant positive correlation between the habit of carrying out congregational prayers with the discipline of students. It was concluded that to improve student discipline could be done by praying in congregation.Keywords: Habits, jamaah prayer, attitude of discipline Abstrak Shalat merupakan kewajiban bagi setiap Muslim. Sholat berjamaah diberi ganjaran pahala oleh Allah Swt dua puluh tujuh kali lebih tinggi dari sholat sendirian.  Dengan rutin sholat berjamaah seorang akan terbiasa dengan disiplin mengatur waktu. Penelitian ini bertujuan untuk mengetahui apakah terdapat korelasi  antara kebiasaan siswa sholat berjamaah dengan sikap disiplin siwa. Penelitian dilakukan dengan pendekatan kuantitatif, metoda deskriptif, dan jenis penelitiannya korelasi. Penelitian ini dilakukan pada siswa kelas VIII di salah satu SMP Islam di Kota Bandung. Populasi penelitian adalah siswa kelas 8 yang berjumlah 294 siswa, Sampel diambil dengan teknik random sampling sebanyak 114 siswa. Uji hipotesis dilakukan dengan signifikasi kesalahan 5%. Instrumen penelitian pengumpul data meliputi: skala likert, angket, dokumentasi, wawancara, dan observasi. Penyajian data menggunakan distribusi frekuensi, analisis unit, statistik, uji normalitas, uji validitas, uji reliabilitas, korelasi, dan ringkasan uji hipotesis. Hasil penelitian ini menunjukkan terdapat hubungan korelasi positif yang signifikan antara kebiasaan melaksanakan shalat berjamaah dengan sikap disiplin siswa. Disimpulkan untuk meningkatkan disiplin siswa dapat dilakukan dengan pembiasaan sholat berjamaah.Kata Kunci: Kebiasaan, Shalat Berjamaah, Sikap Disiplin.

scholarly journals Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada Mahasiswa Akuntansi di Bandung

2021 ◽  
Vol 13 (2) ◽  
pp. 378-387
Author(s):  
Trimanto Setyo Wardoyo ◽  
Tatik Budiningsih ◽  
Herman Kambono ◽  
Elvira Veronica
Keyword(s):  
Sample Size ◽  
Accounting Students ◽  
Accounting Profession ◽  
Proper Place ◽  
Target Sample Size ◽  
Perceptions Of Students ◽  
Target Sample ◽  
Public Accountants ◽  
The City ◽  
Public Accountant

Abstract This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia. Keywords: Perception, Independence, Accounting Profession, and Public Accountant

scholarly journals PENGARUH SOCIAL MEDIA MARKETING DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN J.CO DONUTS AND COFFEE KOTA SAMARINDA

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Annisa Rinda Rahmawati
Keyword(s):  
Social Media ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Word Of Mouth ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Test Validity ◽  
Test Reliability ◽  
Social Media Marketing ◽  
Purchase Decisions

This study aims: (i) to find out social media marketing variables partially have a significant effect on purchase decisions (ii) to find out word of mouth variables partially have a significant effect on purchase decisions (iii) to find out social media marketing and word of mouth variables simultaneously have a significant effect on consumer purchase decisions at J.CO Donuts and Coffee in Samarinda. This study uses three variables namely social media marketing, word of mouth and purchase decisions. This type of research is a correlation method with a quantitative approach. The population in this research were all consumers of the J.CO Donuts and Coffee in Samarinda whose exact number was unknown and the sampling technique used non-probability sampling with purposive sampling method, the number of samples was 100 respondents. Data collection techniques: field research (observation, online and offline questionnaires) and library research. Then the analysis technique used is multiple linear regression using the test: validity test, reliability test, classic assumption test (normality test, multicollinearity, heteroscedasticity), hypothesis test (partial and simultaneous), multiple linear regression analysis. The result obtained in this study are (i) Social Media Marketing partially had a significant effect on Purchase Decisions (ii) Word Of Mouth partially had a significant effect on Purchase Decisions (iii) Social Media Marketing and Word Of Mouth simultaneously had a significant effect on consumer Purchase Decisions at J.CO Donuts and Coffee in Samarinda.

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