ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI AKUNTAN PADA PERGURUAN TINGGI DI KOTA BATAM

Shantika Shantika, Sunarto Wage
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Abstract

This research aimed to analyze the perceptions of accounting students regarding the ethics of the accounting profession, based on the variables of gender and education. Using quantitative research methodology, primary data were collected through the distribution of questionnaires via Google Forms utilizing the Slovin formula. The population comprised 1,258 accounting students from several universities in Batam city, with a sample size of 303 respondents. The questionnaire results were subjected to validity and reliability testing. Data analysis techniques included classical assumption analysis, linear regression assumptions, determination coefficients, T-tests, and F-tests, using SPSS version 26. The findings indicated that gender had a significant partial impact on the ethics of the accounting profession (t-value 5.375 > t-table 1.967). Education also had a significant partial impact on the ethics of the accounting profession (t-value 9.337 > t-table 1.967). Furthermore, simultaneous testing revealed that both gender and education had a positive and significant influence on the ethics of the accounting profession (F-value 255.550 > F-table 3.025). These results provide valuable insights into the factors that shape the ethical perceptions of accounting students.
分析会计学生对巴淡市一所大学会计职业道德的看法
本研究旨在分析会计专业学生对会计职业道德的看法,基于性别和教育的变量。采用定量研究方法,通过使用Slovin公式通过谷歌表格分发问卷来收集原始数据。调查对象包括来自巴淡市几所大学的1,258名会计专业学生,样本量为303人。问卷结果进行了效度和信度检验。数据分析技术包括经典假设分析、线性回归假设、确定系数、t检验和f检验,使用SPSS 26版本。研究发现,性别对会计职业道德有显著的局部影响(t值5.375 >表格1.967)。教育对会计职业道德也有显著的局部影响(t值9.337 >表格1.967)。此外,同时检验显示,性别和教育程度对会计职业道德有显著的正向影响(f值255.550 >F-table 3.025)。这些结果为塑造会计学生道德观念的因素提供了有价值的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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