ANALISIS PERSEPSI MAHASISWA AKUNTANSI UNIKOM TENTANG MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN

Peneliti

Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA Dr. Surtikanti, S.E., M.Si., Ak., CA

Deskripsi/Abstrak

The development of the world of globalization today has brought a great influence in the accounting education system. The number of technology that is developing today such as internet, computerization and so on is very easy for a student in developing his science. However, the growing technology is not a guarantee for the world of education to succeed and achieve maximum results. It depends very much on the consistency of the world of education in Indonesia itself. In Indonesia, almost all financial accounting courses do not explicitly include ethical issues in the Semester Learning Plan (RPS). Therefore, this study conducted experiments to obtain empirical evidence whether the provision of ethical content integrated in financial accounting lectures has an effect on the perception of student ethics. From the results of data analysis that has been collected through questionnaires and hypothetical test results, it can be concluded that there is a significant difference in the perception of accounting students to the ethics of financial report preparation at The Computer University of Indonesiai between undergraduate and Diploma students.