PERBANDINGAN PERSEPSI PRINSIP ETIKA ANTARA AKUNTAN DAN MAHASISWA TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

This purpose of this research is to know the perception of Public Principle Accountants, Accounting Educators and Accounting Students on accountant codes of ethics. The analysis is based on the answer from respondent where it’s data are gathered through questionnaires in which its distribution at Yogyakarta. The data used in reseach is the primary data and directly to the Purpose Sampling methods. The ethics of accountant are explain for 8 indicators such as: responsibility profession, public interest, integrity,objectiveness, competence and prudence, confidentiality, professional product, technical standards. Results showed that, there are significantly perception difference between public accountant, teaching accountant and accounting student on principle of ethics