Abstract

This study is aimed to determine the differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding the ethics of business and profession based on gender. The type of data used is primary data using question-naires. The sampling technique is using non-probability samples based on purposive sampling technique. The number of samples processed is 85 respondents from the accounting student alumnus of STIE Perbanas Surabaya. The statistical analysis tool is the Mann Whitney Test using SPSS version 16.0. The first hypothesis of this study can be concluded that there are differences in the perceptions of the account-ing student alumnus regarding the ethics of business and accountant profession based on gender. The second hypothesis indicates that there is no difference in the perception of the accounting student alumnus regarding the ethics of business and accountant profession based on gender, which has a significance level under 0.05 or 5 percent.

Highlights

  • The era of globalization has inevitably resulted in the intense competition in business world

  • Based on the description above, it can be hypothesized as follows: H1: There is a difference in perception of the accounting student alumnus of STIE Perbanas Surabaya regarding ethics of business and profession based on gender

  • Hypothesis Testing As mentioned earlier, the hypothesis of this study is a single hypothesis as the following: Hypothesis 1 Statistical formulas in this study are: H0; μ1 = μ2: There are no differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding ethics of business and profession based on gender

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Summary

Introduction

The era of globalization has inevitably resulted in the intense competition in business world. In order to win this competition, the company should have better knowledge, understanding, and ethics application in carrying out its activities. Ethics has a very important role in the application of accounting profession. Ethics comes from the Greek word “ethos”, which means the customs or habits, at both the individual and society. Everyone has a different life habits, in behavior, characteristics, and profession. To know these, it can be distinguished by gender, because each person has a different perception of ethics of business and accounting profession

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