S PEA 1001516 Table of content
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
HAK CIPTA
BERITA ACARA SIDANG
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMA KASIH
DAFTAR ISI ........................................................................................................... i
DAFTAR TABEL ................................................................................................ iv
DAFTAR GAMBAR ............................................................................................ vi
BAB I PENDAHULUAN .......................................................................................1
1.1
Latar Belakang ............................................................................................1
1.2
Rumusan Masalah .......................................................................................7
1.3
Maksud Dan Tujuan Penelitian ....................................................................7
1.3.1
Maksud Penelitian ...................................................................................7
1.3.2
Tujuan Penelitian .....................................................................................7
1.4
Kegunaan Penelitian.....................................................................................8
1.4.1 Kegunaan Secara Teoritis ........................................................................8
1.4.2 Kegunaan Secara Praktis .........................................................................8
BAB II KAJIAN PUSTAKA .................................................................................9
2.1
Landasan Teori .............................................................................................9
2.1.1 Persepsi ....................................................................................................9
2.1.2 Perilaku Etis...........................................................................................10
2.1.3 Etika .......................................................................................................10
2.1.3.1 Pengertian Etika ................................................................................10
2.1.3.2 Prinsip-Prinsip Etika Profesi .............................................................11
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
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2.1.3.3 Etika Profesi Akuntan ......................................................................12
2.1.3.4.1 Ikatan Akuntan Indonesia (IAI) ..................................................12
2.1.3.4.2 International Federation Of Accountants (IFAC) .....................18
2.1.4 Gender ...................................................................................................19
2.1.4.1 Pengertian Gender ............................................................................19
2.1.4.2 Perbedaan Persepsi Berbasis Gender ................................................20
2.1.5 Perbedaan Persepsi Berbasis Latar Belakang Pendidikan .....................22
2.2
Penelitian Terdahulu ..................................................................................24
2.3
Kerangka Pemikiran ...................................................................................33
2.4
Hipotesis Penelitian....................................................................................36
BAB III OBJEK DAN METODE PENELITIAN .............................................37
3.1
Objek Penelitian .........................................................................................37
3.2
Metode Penelitian.......................................................................................38
3.2.1 Desain Penelitian ...................................................................................38
3.2.2 Operasional Variabel .............................................................................39
3.2.3 Populasi Dan Sampel .............................................................................41
3.2.3.1
Populasi .....................................................................................41
3.2.3.2
Sampel .......................................................................................42
3.2.4 Teknik Pengumpulan Data ....................................................................44
3.2.4.1
Interpretasi Data .......................................................................45
3.2.5 Analisis Data Dan Pengujian Hipotesis ................................................47
3.2.5.1 Transformasi Data Ordinal .............................................................47
3.2.5.2 Pengujian Instrumen Penelitian......................................................47
3.2.5.2.1 Uji Validitas............................................................................47
3.2.5.2.2 Uji Reliabilitas ........................................................................49
3.2.5.3 Uji Normalitas ................................................................................51
3.2.5.4 Pengujian Hipotesis ........................................................................51
3.2.5.4.1 Independent Sample t-test .......................................................52
Bab IV Hasil Penelitian Dan Pembahasan ........................................................54
4.1 Hasil Penelitian ................................................................................................54
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Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
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4.1.1 Gambaran Umum Subjek Penelitian .......................................................54
4.1.2 Data Responden ......................................................................................57
4.1.3 Deskripsi Dan Data Penelitian ................................................................58
4.1.3.1 Pengujian Validitas Instrumen ..........................................................58
4.1.3.2 Pengujian Reliabilitas Instrumen ......................................................60
4.1.3.3 Deskripsi Persepsi Mahasiswa Jurusan Akuntansi
Mengenai Perilaku Etis Akuntan ..................................................................62
4.1.4 Analisis Data ...........................................................................................90
4.1.4.1 Uji Normalitas Data .........................................................................90
4.1.4.2 Uji Homogenitas Varians .................................................................91
4.1.4.3 Pengujian Hipotesis Menggunakan Independent Sample t-test .......93
4.1.4.3.1 Uji Hipotesis mengenai Perbedaan Persepsi Mahasiswa
Akuntansi Mengenai Perilaku Etis Akuntan Berdasarkan
Gender ...................................................................................93
4.1.4.3.2 Uji Hipotesis mengenai Perbedaan Persepsi Mahasiswa
Akuntansi Mengenai Perilaku Etis Akuntan Berdasarkan
Latar Belakang Pendidikan .................................................102
4.2 PEMBAHASAN ............................................................................................113
4.2.1 Pembahasan Mengenai Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Laki-laki dan Perempuan .......................113
4.2.2 Pembahasan Mengenai Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Akuntansi dan Pendidikan Akuntansi ....117
BAB IV SIMPULAN DAN SARAN .................................................................121
5.1 SIMPULAN ...................................................................................................121
5.2 SARAN ..........................................................................................................122
DAFTAR PUSTAKA ........................................................................................... vi
LAMPIRAN
iii
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Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
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DAFTAR TABEL
2.1 Penelitian Terdahulu ......................................................................................24
3.1 Operasional Variabel.......................................................................................40
3.2 Populasi Penelitian ..........................................................................................41
3.3 Sampel Penelitian............................................................................................43
3.4 Format Instrumen ............................................................................................45
3.5 Interpretasi Skor ..............................................................................................52
4.1 Demografi Responden ....................................................................................57
4.2 Pengujian Validitas Instrumen ........................................................................59
4.3 Interpretasi Skor ..............................................................................................62
4.4 Data Sekunder .................................................................................................89
4.5 Uji Normalitas Data ........................................................................................91
4.6 Uji Homogenitas Varians Berdasarkan Gender ..............................................92
4.7 Uji Homogenitas Varians Berdasarkan Latar Belakang Pendidikan ..............92
4.8 Uji Hipotesis Mengenai Persepsi Perilaku Etis Akuntan Secara Keseluruhan
.........................................................................................................................94
4.9 Uji Hipotesis Mengenai Prinsip Tanggungjawab Profesi ..............................95
4.10 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ....................................96
4.11 Uji Hipotesis Mengenai Prinsip Integritas .....................................................97
4.12 Uji Hipotesis Mengenai Prinsip Tanggungjawab Obyektivitas ......................98
4.13 Uji Hipotesis Mengenai Prinsip Tanggungjawab Kompetensi dan Kehatihatian Profesional ............................................................................................99
4.14 Uji Hipotesis Mengenai Prinsip Kerahasiaan ...............................................100
4.15 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ...................................101
4.16 Uji Hipotesis Mengenai Prinsip Standar Teknis ...........................................102
iv
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
4.17 Uji Hipotesis Mengenai Persepsi Perilaku Etis Akuntan Secara Keseluruhan
.......................................................................................................................103
4.18 Uji Hipotesis Mengenai Prinsip Tanggungjawab Profesi ............................104
4.19 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ..................................105
4.20 Uji Hipotesis Mengenai Prinsip Integritas ...................................................106
4.21 Uji Hipotesis Mengenai Prinsip Tanggungjawab Obyektivitas ....................107
4.22 Uji Hipotesis Mengenai Prinsip Tanggungjawab Kompetensi dan Kehatihatian Profesional ..........................................................................................109
4.23 Uji Hipotesis Mengenai Prinsip Kerahasiaan ...............................................110
4.24 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ...................................111
4.25 Uji Hipotesis Mengenai Prinsip Standar Teknis ...........................................112
4.26 Hasil Independent sampel t-test Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Laki-laki dan Perempuan.................................114
4.27 Hasil Independent sampel t-test setiap indikator ..........................................115
4.28 Hasil Independent sampel t-test Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Akuntansi dan Pendidikan Akuntansi .............117
4.29 Hasil Independent sampel t-test setiap indikator ..........................................119
v
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
DAFTAR GAMBAR
2.2 Kerangka Pemikiran ........................................................................................35
4.1 Pengujian Reliabilitas Instrumen .....................................................................61
vi
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
vii
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
HAK CIPTA
BERITA ACARA SIDANG
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMA KASIH
DAFTAR ISI ........................................................................................................... i
DAFTAR TABEL ................................................................................................ iv
DAFTAR GAMBAR ............................................................................................ vi
BAB I PENDAHULUAN .......................................................................................1
1.1
Latar Belakang ............................................................................................1
1.2
Rumusan Masalah .......................................................................................7
1.3
Maksud Dan Tujuan Penelitian ....................................................................7
1.3.1
Maksud Penelitian ...................................................................................7
1.3.2
Tujuan Penelitian .....................................................................................7
1.4
Kegunaan Penelitian.....................................................................................8
1.4.1 Kegunaan Secara Teoritis ........................................................................8
1.4.2 Kegunaan Secara Praktis .........................................................................8
BAB II KAJIAN PUSTAKA .................................................................................9
2.1
Landasan Teori .............................................................................................9
2.1.1 Persepsi ....................................................................................................9
2.1.2 Perilaku Etis...........................................................................................10
2.1.3 Etika .......................................................................................................10
2.1.3.1 Pengertian Etika ................................................................................10
2.1.3.2 Prinsip-Prinsip Etika Profesi .............................................................11
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
2.1.3.3 Etika Profesi Akuntan ......................................................................12
2.1.3.4.1 Ikatan Akuntan Indonesia (IAI) ..................................................12
2.1.3.4.2 International Federation Of Accountants (IFAC) .....................18
2.1.4 Gender ...................................................................................................19
2.1.4.1 Pengertian Gender ............................................................................19
2.1.4.2 Perbedaan Persepsi Berbasis Gender ................................................20
2.1.5 Perbedaan Persepsi Berbasis Latar Belakang Pendidikan .....................22
2.2
Penelitian Terdahulu ..................................................................................24
2.3
Kerangka Pemikiran ...................................................................................33
2.4
Hipotesis Penelitian....................................................................................36
BAB III OBJEK DAN METODE PENELITIAN .............................................37
3.1
Objek Penelitian .........................................................................................37
3.2
Metode Penelitian.......................................................................................38
3.2.1 Desain Penelitian ...................................................................................38
3.2.2 Operasional Variabel .............................................................................39
3.2.3 Populasi Dan Sampel .............................................................................41
3.2.3.1
Populasi .....................................................................................41
3.2.3.2
Sampel .......................................................................................42
3.2.4 Teknik Pengumpulan Data ....................................................................44
3.2.4.1
Interpretasi Data .......................................................................45
3.2.5 Analisis Data Dan Pengujian Hipotesis ................................................47
3.2.5.1 Transformasi Data Ordinal .............................................................47
3.2.5.2 Pengujian Instrumen Penelitian......................................................47
3.2.5.2.1 Uji Validitas............................................................................47
3.2.5.2.2 Uji Reliabilitas ........................................................................49
3.2.5.3 Uji Normalitas ................................................................................51
3.2.5.4 Pengujian Hipotesis ........................................................................51
3.2.5.4.1 Independent Sample t-test .......................................................52
Bab IV Hasil Penelitian Dan Pembahasan ........................................................54
4.1 Hasil Penelitian ................................................................................................54
ii
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
4.1.1 Gambaran Umum Subjek Penelitian .......................................................54
4.1.2 Data Responden ......................................................................................57
4.1.3 Deskripsi Dan Data Penelitian ................................................................58
4.1.3.1 Pengujian Validitas Instrumen ..........................................................58
4.1.3.2 Pengujian Reliabilitas Instrumen ......................................................60
4.1.3.3 Deskripsi Persepsi Mahasiswa Jurusan Akuntansi
Mengenai Perilaku Etis Akuntan ..................................................................62
4.1.4 Analisis Data ...........................................................................................90
4.1.4.1 Uji Normalitas Data .........................................................................90
4.1.4.2 Uji Homogenitas Varians .................................................................91
4.1.4.3 Pengujian Hipotesis Menggunakan Independent Sample t-test .......93
4.1.4.3.1 Uji Hipotesis mengenai Perbedaan Persepsi Mahasiswa
Akuntansi Mengenai Perilaku Etis Akuntan Berdasarkan
Gender ...................................................................................93
4.1.4.3.2 Uji Hipotesis mengenai Perbedaan Persepsi Mahasiswa
Akuntansi Mengenai Perilaku Etis Akuntan Berdasarkan
Latar Belakang Pendidikan .................................................102
4.2 PEMBAHASAN ............................................................................................113
4.2.1 Pembahasan Mengenai Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Laki-laki dan Perempuan .......................113
4.2.2 Pembahasan Mengenai Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Akuntansi dan Pendidikan Akuntansi ....117
BAB IV SIMPULAN DAN SARAN .................................................................121
5.1 SIMPULAN ...................................................................................................121
5.2 SARAN ..........................................................................................................122
DAFTAR PUSTAKA ........................................................................................... vi
LAMPIRAN
iii
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
DAFTAR TABEL
2.1 Penelitian Terdahulu ......................................................................................24
3.1 Operasional Variabel.......................................................................................40
3.2 Populasi Penelitian ..........................................................................................41
3.3 Sampel Penelitian............................................................................................43
3.4 Format Instrumen ............................................................................................45
3.5 Interpretasi Skor ..............................................................................................52
4.1 Demografi Responden ....................................................................................57
4.2 Pengujian Validitas Instrumen ........................................................................59
4.3 Interpretasi Skor ..............................................................................................62
4.4 Data Sekunder .................................................................................................89
4.5 Uji Normalitas Data ........................................................................................91
4.6 Uji Homogenitas Varians Berdasarkan Gender ..............................................92
4.7 Uji Homogenitas Varians Berdasarkan Latar Belakang Pendidikan ..............92
4.8 Uji Hipotesis Mengenai Persepsi Perilaku Etis Akuntan Secara Keseluruhan
.........................................................................................................................94
4.9 Uji Hipotesis Mengenai Prinsip Tanggungjawab Profesi ..............................95
4.10 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ....................................96
4.11 Uji Hipotesis Mengenai Prinsip Integritas .....................................................97
4.12 Uji Hipotesis Mengenai Prinsip Tanggungjawab Obyektivitas ......................98
4.13 Uji Hipotesis Mengenai Prinsip Tanggungjawab Kompetensi dan Kehatihatian Profesional ............................................................................................99
4.14 Uji Hipotesis Mengenai Prinsip Kerahasiaan ...............................................100
4.15 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ...................................101
4.16 Uji Hipotesis Mengenai Prinsip Standar Teknis ...........................................102
iv
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
4.17 Uji Hipotesis Mengenai Persepsi Perilaku Etis Akuntan Secara Keseluruhan
.......................................................................................................................103
4.18 Uji Hipotesis Mengenai Prinsip Tanggungjawab Profesi ............................104
4.19 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ..................................105
4.20 Uji Hipotesis Mengenai Prinsip Integritas ...................................................106
4.21 Uji Hipotesis Mengenai Prinsip Tanggungjawab Obyektivitas ....................107
4.22 Uji Hipotesis Mengenai Prinsip Tanggungjawab Kompetensi dan Kehatihatian Profesional ..........................................................................................109
4.23 Uji Hipotesis Mengenai Prinsip Kerahasiaan ...............................................110
4.24 Uji Hipotesis Mengenai Prinsip Kepentingan Publik ...................................111
4.25 Uji Hipotesis Mengenai Prinsip Standar Teknis ...........................................112
4.26 Hasil Independent sampel t-test Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Laki-laki dan Perempuan.................................114
4.27 Hasil Independent sampel t-test setiap indikator ..........................................115
4.28 Hasil Independent sampel t-test Perbedaan Persepsi Mengenai Perilaku Etis
Akuntan Antara Mahasiswa Akuntansi dan Pendidikan Akuntansi .............117
4.29 Hasil Independent sampel t-test setiap indikator ..........................................119
v
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
DAFTAR GAMBAR
2.2 Kerangka Pemikiran ........................................................................................35
4.1 Pengujian Reliabilitas Instrumen .....................................................................61
vi
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu
vii
Gita Tiara Puspita, 2014
Analisis Perbandingan Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan
Universitas Pendidikan Indonesia | repository.upi.edu |perpustakaan.upi.edu