Research Problem Research Objective Research Benefit

B. Research Problem

Research on business ethics and professional ethics for accountants was done because professional activities of accountants can not be separated from business activities that require them to work professionally, so other than to understand and apply professional ethics, they must understand and apply ethics in business. This research was also conducted for students of accounting because they are prospective accountants should be given advance knowledge of ethics so that after graduation they can work in a professional based on professional ethics and be able to apply ethics in the business environment. This study highlights the problems specializes to different hierarchical levels of the differences in age a senior with a junior There are several issues or problems that need to be addressed in the research. These issues to be resolved can be simplified in the form of answering these following questions: a. Does seniority affect the accounting practitioners’ performance? b. Does ethical attitude influence the accounting practitioners’ performance? c. Is there any influence between seniority and the ethical attitudes towards accounting practitioners performance? 7

C. Research Objective

A research paper needs to have certain goals so that it can become measureable if it is successful or not in conducting its research. The research goals must be able to answer the research issues above. a. The seniority has significant affects to the accounting practitioners’ performance. b. The ethical attitudes have not significant influence to the accounting practitioners’ performance. c. Yes, there is an influence between seniority and ethical attitudes toward accounting practitioners.

D. Research Benefit

The researcher hopes the research conducted may bring benefit in the following capacity: a. Provide empirical knowledge about the ethical attitudes in a senior accountant and senior accounting staff with junior accountant and junior accounting staff. b. Become a tool for understanding ethical attitudes in the accounting practitioners. 8 c. For the researcher, in order to better understand and expand knowledge regarding seniority and ethical attitudes.

CHAPTER II LITERATURE REVIEW