Analysis of Accounting Student Perceptions on the Professional Ethics of Accounting: Case Study at Higher Education in Medan

Abstract

The purpose of this study is to identify the tendency of accounting students' perceptions in Medan to professional ethics. Understanding of students' perceptions of professional ethics is very important to be used as a basis for the preparation of teaching materials in lectures. By understanding students' perceptions of ethics, lecturers can give emphasis to certain subjects, adjusted to the dynamics that exist. The expected contribution of the results of this study is primarily in the field of professional ethics studies, where this field of study has become one of the fields of study that stands alone, bearing in mind that ethical issues in practice are still ongoing. Data was collected by distributing questionnaires to 374 accounting students in four tertiary institutions which were selected based on the highest number of active students based on the Dikti forlap data. The tertiary institution that is the place of research is a college that has an employee class. Hypothesis testing is done by a different test. Keywords: Perception, Accounting students, Professional ethics DOI : 10.7176/RJFA/11-2-11 Publication date: January 31 st 2020