Pancasila International Journal of Applied Social Science
Том 2 № 01 (2024): Pancasila International Journal of Applied Social Science

Impact of Familiarity with the Accountant Professional Code of Ethics on Ethical Behavior among Students

Saiman, Nadhila Septia (Unknown)
Mediawati, Elis (Unknown)



Article Info

Publish Date
24 Oct 2023

Abstract

The objective of this research is to ascertain the degree to which comprehension of the professional accountant's code of ethics impacts the ethical conduct of pupils. This research employs an associative descriptive technique, using a quantitative approach. The research data was collected by administering questionnaires to three universities: Widyatama University, Padjadjaran University, and Bandung Islamic University. A total of 52 students participated in the study, and the sampling approach used was simple random sampling. SPSS 24.0 software is used for conducting hypothesis testing. The findings indicated that the comprehension of the professional accountant's code of ethics had a favorable and substantial impact on the ethical conduct of PPAK students in Bandung.

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Journal Info

Abbrev

pancasila

Publisher

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Pancasila International Journal of Applied Social Science is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research or builds theory. The journal is a double-blind, peer reviewed, open access journal. ...