Management & Accounting Expose e-ISSN : 2620-9314 Vol 5, No. 1, Juni 2022, pp. 59-69 59 http://jurnal.usahid.ac.id/index .php/accounting Etika Profesi Akuntan Ditinjau dari Persepsi Akuntan dan Mahasiswa Akuntansi Dewi Anggraini 1 , Ani Siska MY 2 Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan persepsi diantara akuntan dengan mahasiswa yang sudah mempelajari mata kuliah etika profesi akuntan, mahasiswa yang sudah dan belum mempelajari mata kuliah etika profesi akuntan terhadap prinsip dasar etika profesi akuntan dan pendidikan etika profesi akuntan. Metode pengambilan sampel dengan purposive sampling dan uji hipotesis yang dilakukan adalah independent samples t-test. Hasil penelitian menunjukkan tidak terdapat perbedaannpersepsi signifikan tentang prinsip dasar etika profesi akuntan dan pendidikan etika profesi akuntan antara akuntan dan mahasiswaayang sudah mempelajari mataakuliah etika profesi akuntan. Terdapat perbedaan persepsi signifikan tentang prinsip dasar etika profesi akuntan antara mahasiswa yang belum dan yang sudah mempelajari mata kuliah etika profesi akuntan. Tidak terdapat perbedaan persepsi sigfnifikan tentang pendidikan etika profesi akuntan antara mahasiswa yang belum dan yang sudah mempelajari mata kuliah etika profesi akuntan. Kata kunci : Akuntan, Etika Profesi Akuntan, Mahasiswa, Persepsi. 1,2 Fakultas Ekonomi dan Bisnis Universitas Sahid 1 dewi.anggraini20081974@g mail.com 2 anisiskamy961989@gmail.co m Abstract This study aims to analyze differences in perceptions between accountants and students who have studied accounting professional ethics courses, students who have and have not studied accounting professional ethics courses on the basic principles of accounting professional ethics and accounting professional ethics education. The sampling method was purposive sampling and the hypothesis test was independent samples t-test. The results showed that there were no significant differences in perceptions about the basic principles of accounting professional ethics and accounting professional ethics education between accountants and students who had studied accounting professional ethics courses. There are significant differences in perceptions about the basic principles of accounting professional ethics between students who have not and those who have studied accounting professional ethics courses. There is no significant difference in perception of professional ethics education in accounting between students who have not and those who have studied accounting professional ethics courses. Keywords: Accountant, Accountant Profesional Ethic, College Student, Perception.