Abstract :
This study aimed to determine differences in the perception of alumni perbanas
accounting students in surabaya on business ethics and the profession by gender.
The type of data used are primary data using questionnaires and data collection
is the sampling technique using non probability samples with purposive sampling
technique with a number of samples processed as many as 85 respondents who
were in college accounting students STIE Perbanas Surabaya. Statistical analysis
tool used is the Mann Whitney Test using SPSS version 16.0. the first hypothesis
of the research concluded that there are differences in the perception of alumni
students of business ethics and the accounting profession by gender. The second
hypothesis there is no differences in the perception of alumni students of business
ethics and the accounting profession by gender that has a significance level under
0,05 or 5 percent.
Keywords :Accounting Students, Business Ethics And Professional Accountants,
Gender