PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK

The first purpose of this research was to determine whether there are differences in the perception of the public accountants and accounting major students who are already taking a audit practice subject and the second purpose is to determine the differences in the perception of the public accounting profession on accounting students by gender. The difference in perception is measured by the variable duties and responsibilities, promotion, training, and supervision, and personal issues. The samples in this research are 130 respondents. Data analysis in this research using Mann Whitney test and Independent Sample T-test with SPSS version 16. The results of the first hypothesis indicate that there is no difference between the perceptions of accounting students who in progress of taking audit practice subject and students who already taking the auditing practices subject. The results of the second hypothesis indicates that there is no difference between the perceptions between male and female accounting students. Key Words: Accounting Students, Gender, Public Accounting Profession