An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)

The profession should pay more attention to the professional ethics and morals that form basis of how they do their work. accountant must fully adhere a set moral ethical standards because are crucial for execution task. This study attempts ascertain accounting students’ perceptions comprehend Financial Accounting Standards (SAK) Moral Ethics Professional Public Accountants (SPAP) on Professionalism Accountants. In order all members carry out duties best possible, it is intended results this would reveal respondents’ level comprehension. population in consisted 98 students who had undergone auditing/auditing courses, 50 from economics faculty Unisri program 48 at Muhammadiyah University Surakarta. While sampling approach utilized judgment or taking research samples based considerations, such as have attended auditing courses. According panel’s findings, department specializing believe forces influence professionalism public accountants carrying profession. However, morality not sufficient itself; be combined with good comprehension, competence, accountability understanding financial (SAK). It proved affect significance value 0.41, while has effect variable 0.36 0.14. Thus, simultaneously, shows these three variables an accountants.