PERBEDAAN PENERAPAN ETIKA PROFESI AKUNTAN PADA PERILAKU AUDITOR YUNIOR DAN AUDITOR SENIOR (STUDI TERHADAP AUDITOR YANG BEKERJA PADA KAP DI MALANG)

Abstract

This research aim to know the applying of ethics accountant profession to auditor behavior in
running its work with the case study of laboring auditor in KAP Malang.
Result of research by using different test with t-test indicate that eight statement of ethics of
accountant profession that is profession responsibility, public interest, integrity, objectivity, interest
and carefulness, secret, professional behavioral and technical standard have been applied by a good
auditor of senior auditor and also senior auditor at its behavior in running work. Pursuant to result
t-test by comparing
value t by t tables, showing no eight applying difference of principle of ethics of accountant
profession at junior auditor behavior and senior auditor behavior in running its work. And so do
from result assess the signification also show all value also above or more than level signification
which have been specified by 0,05.