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- ItemPersepsi Mahasiswa Akuntansi dan Alumni Program Studi Politeknik Negeri Batam Yang Telah Bekerja Terhadap Etika Bisnis(Politeknik Negeri Batam, 2013-09) Iranovita Simanjuntak, Ime; Sinarti, SinartiEthics is a moral principle and the Act became a grounding bertindaknya someone so what he does is viewed by the public as a commendable Act and enhance the dignity and honor of a person. Business ethics is indispensable in the world of work increasing power saingnya, so with the existence of business ethics is the basis of every profession expert to be obedient on Basic. This research aims to examine and provide empirical evidence about the difference of perception between the accounting student who was still sitting on the bench and associated with the accounting student alumni have been working against business ethics. The population of this research are students majoring in accounting school year 2012/2013 and all accounting study program alumni at Batam State Polytechnic College. Sampling taken by respondents from the sample population of 127. This study used a purposive sampling method, criteria for college students is a student of accounting courses that have attended the courses for alumni and business ethics is an Accounting study program alumni have worked. The Data collected by means of questionnaires. Test results suggests that there was no difference in the perception of the business ethics between students graduate who have worked.