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

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.