Abstract:
Ethics 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.
