Perception Of Public And Non-Public Accountants In Medan City Against The Indonesian Accountant Code Of Ethics
In the world of accounting, the code of ethics plays a vital role as a standard of behavior for accountants in carrying out their professional duties. This code of ethics is not only a guideline for accountants, but it is also a reflection of honesty, integrity, and public service. Accountants, both public and non-public, are required to comply with the code of ethics in order to maintain public trust and professional image. However, the question that arises is how well the perception of accountants in Medan's city of this code of ethics? Is there a difference between the perception of public and non-public accountants?
Research Background
The Indonesian Accountant Code of Ethics is a set of principles that guide the behavior of accountants in Indonesia. It is designed to promote honesty, integrity, and public service among accountants. The code of ethics is a crucial aspect of the accounting profession, as it helps to maintain public trust and professional image. However, the perception of accountants in Medan's city regarding the code of ethics is not well understood.
Research Purposes
This research aims to:
- Empirically test whether the accountant has a positive perception of the Indonesian accountant's code of ethics.
- Identifying whether there are differences in perceptions between public and non-public accountants in Medan City regarding the code of ethics.
Methodology
In this study, the object under study was an accountant in Medan which was divided into two groups: Public Accountants and Non-Public Accountants. The sample taken consisted of 42 respondents. They were submitted 35 statements related to the code of ethics, with alternative answers ranging from "strongly disagree" to "strongly agree", given a score starting from 1 to 5. Before the data was analyzed, the validity and reliability test was carried out, followed by testing the assumptions that included normality and variant homogeneity. The hypothesis test is carried out using the mean test (mean).
Research Result
The results showed that significantly, accountants in Medan did not have a positive perception of the Indonesian accountant's code of ethics. In addition, there were no significant differences in perception between public and non-public accounting groups regarding the code of ethics. This indicates that both public and non-public accountants still do not fully understand or internalize the established code of ethics.
Additional Analysis and Explanation
These results raise questions about the cause behind the lack of positive perception of this code of ethics. Could be, lack of deep understanding of the code of ethics is a major factor. This can also be related to the level of education or training received by accountants in the city of Medan. As a profession that is very dependent on public trust, it is important for accountants to not only understand the theoretical code of ethics but also apply it in daily practice.
Recommendations
The authorities in the field of accounting, such as the Indonesian Accountant Association (IAI), need to organize training and workshop programs that focus on applying the code of ethics in practice. In addition, there needs to be an effort to increase awareness of the importance of the code of ethics in building public trust. In this way, it is expected that positive perceptions of the code of ethics can be increased, so that the professionalism of accountants in the city of Medan can be more maintained and improved.
Conclusion
This research underlines the importance of understanding and implementing a code of ethics among accountants, both public and non-public, to maintain professional integrity and strengthen public trust. The results of this study suggest that there is a need for further education and training on the code of ethics, as well as increased awareness of its importance in building public trust.
Limitations of the Study
This study has several limitations. Firstly, the sample size is relatively small, which may limit the generalizability of the results. Secondly, the study only focuses on accountants in Medan's city, which may not be representative of accountants in other cities or regions. Finally, the study only examines the perception of accountants regarding the code of ethics, and does not explore other factors that may influence their behavior.
Future Research Directions
Future research could build on the findings of this study by exploring other factors that influence the perception of accountants regarding the code of ethics. For example, researchers could investigate the impact of education and training on the understanding and application of the code of ethics. Additionally, researchers could examine the role of leadership and organizational culture in promoting a positive perception of the code of ethics among accountants.
Implications for Practice
The findings of this study have several implications for practice. Firstly, accountants need to be educated and trained on the code of ethics, and its importance in building public trust. Secondly, organizations need to promote a positive culture that values honesty, integrity, and public service. Finally, leaders need to set an example by demonstrating a commitment to the code of ethics and promoting its application in daily practice.
References
- Indonesian Accountant Association (IAI). (2020). Code of Ethics for Accountants in Indonesia.
- Accounting Standards Board (ASB). (2020). Accounting Standards for Indonesia.
- World Federation of Accountants (WFA). (2020). Code of Ethics for Accountants.
Appendix
The appendix includes the questionnaire used in this study, as well as the results of the validity and reliability test.
In this article, we will answer some of the frequently asked questions about the perception of public and non-public accountants in Medan City against the Indonesian Accountant Code of Ethics.
Q: What is the Indonesian Accountant Code of Ethics?
A: The Indonesian Accountant Code of Ethics is a set of principles that guide the behavior of accountants in Indonesia. It is designed to promote honesty, integrity, and public service among accountants.
Q: What is the purpose of this research?
A: The purpose of this research is to empirically test whether the accountant has a positive perception of the Indonesian accountant's code of ethics and to identify whether there are differences in perceptions between public and non-public accountants in Medan City regarding the code of ethics.
Q: What were the results of the research?
A: The results showed that significantly, accountants in Medan did not have a positive perception of the Indonesian accountant's code of ethics. In addition, there were no significant differences in perception between public and non-public accounting groups regarding the code of ethics.
Q: What are the implications of the research findings?
A: The research findings suggest that there is a need for further education and training on the code of ethics, as well as increased awareness of its importance in building public trust.
Q: What are the limitations of the study?
A: The study has several limitations, including a relatively small sample size, a focus on accountants in Medan's city, and an examination of only the perception of accountants regarding the code of ethics.
Q: What are the future research directions?
A: Future research could build on the findings of this study by exploring other factors that influence the perception of accountants regarding the code of ethics, such as the impact of education and training on the understanding and application of the code of ethics.
Q: What are the implications for practice?
A: The findings of this study have several implications for practice, including the need for accountants to be educated and trained on the code of ethics, the promotion of a positive culture that values honesty, integrity, and public service, and the setting of an example by leaders demonstrating a commitment to the code of ethics.
Q: What are the references used in this study?
A: The references used in this study include the Indonesian Accountant Association (IAI) Code of Ethics for Accountants in Indonesia, the Accounting Standards Board (ASB) Accounting Standards for Indonesia, and the World Federation of Accountants (WFA) Code of Ethics for Accountants.
Q: What is the appendix of this study?
A: The appendix of this study includes the questionnaire used in the research, as well as the results of the validity and reliability test.
Q: What are the conclusions of this study?
A: The conclusions of this study are that the perception of public and non-public accountants in Medan City against the Indonesian Accountant Code of Ethics is not positive, and that there is a need for further education and training on the code of ethics, as well as increased awareness of its importance in building public trust.
Q: What are the recommendations of this study?
A: The recommendations of this study are that the authorities in the field of accounting, such as the Indonesian Accountant Association (IAI), need to organize training and workshop programs that focus on applying the code of ethics in practice, and that there needs to be an effort to increase awareness of the importance of the code of ethics in building public trust.
Q: What are the future implications of this study?
A: The future implications of this study are that it can contribute to the development of a more positive perception of the code of ethics among accountants, and that it can help to promote a culture of honesty, integrity, and public service in the accounting profession.
Q: What are the limitations of the future implications of this study?
A: The limitations of the future implications of this study are that they are based on the findings of this study, and that they may not be generalizable to other contexts or populations.
Q: What are the future research directions of this study?
A: The future research directions of this study are to explore other factors that influence the perception of accountants regarding the code of ethics, such as the impact of education and training on the understanding and application of the code of ethics.
Q: What are the implications for practice of the future research directions of this study?
A: The implications for practice of the future research directions of this study are that they can contribute to the development of a more positive perception of the code of ethics among accountants, and that they can help to promote a culture of honesty, integrity, and public service in the accounting profession.
Q: What are the limitations of the implications for practice of the future research directions of this study?
A: The limitations of the implications for practice of the future research directions of this study are that they are based on the findings of this study, and that they may not be generalizable to other contexts or populations.