Jurnal Akuntansi, Vol 11, No 3 (2007)

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PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRON STUDI KASUS PADA LIMA PTS DI JAKARTA BARAT

Henny Wirianata

Abstract


This research is a development from DeZoort, et. Al (1997), Yeni (2001) and Abdullah and Selamat (2002) researches which objective is to know accounting lecturers and students perception of public accountant profession post Enron Corporation scandal and to know whether there is a significant perception difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respondents consist of 55 full-time lecturer respondents and 155 accounting under graduate student respondents who have taken or is taking auditing subject. Analysis result shows that not all lecturers and accounting undergraduate students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference perception between lecturers and accounting undergraduate students, especially in ethic and responsibility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than accounting undergraduate students do.

 


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