Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik pada Program Studi Akuntansi Universitas Muhammadiyah Ponorogo

Abstract

This study aims to determine the suitability of the behavior of accountants educators at the Faculty of Economics, University of Muhammadiyah Ponorogo with IAI code of ethics and code of conduct set forth in Ponorogo Muhammadiyah University. Knowing the students’ understanding of the code of ethics lecturer and code violations that do accountants educator at the University of Muhammadiyah Ponorogo. Total population of 528 students with sample criteria S1 6th semester students are active and have taken the course of business ethics. The technique of collecting data using questionnaires and interviews. The samples used as many as 90 kuisioner. Hasil research for 56.27% of the students answered agree means according to student perception accountant educators at the Faculty of Economics, University of Muhammadiyah Ponorogo has implemented a code of ethics accountant with good educators in their duties. A total of 84.3% of accountants educator has implemented a code of ethics and 15.7% are still there accountant educators who behave unethically.