The research aim wasto analyze different perception between male and female students of accountancy toward the profession etchics of accountant. The total respondents was was 100 Accountancy’s students.
Analyze method was by Descriptive Statistics, Validity Test, Reability, Normality Test, and Hypothesis Test. From eight tested variables, there was only one different perception between male and female students that was from public interest. As general conclusion, it turned to structural gender approach.
The research showed that there was no different perception between male and female students from profession responbility side toward the profession ethics of accountant with sig score 0,118 > 0,05. There was different perception between male and female students from public interest side toward the profession ethics of accountant with sig score 0,113 < 0,05. There was no different perception between male and female students from profession Integrity of accountant with sig score 0,251 > 0,05. There was no different perception between male and female students from Obyektivity side toward the profession ethics of accountant with sig score0,773 > 0,05. There was no different perception between male and female students from competence and careful professional side toward the profession ethics of accountant with sig score 0,216 > 0,05. There was no different perception between male and female students from confidentiality side toward the profession ethics of accountant with sig score 0,833 > 0,05. There was no different perception between male and female students from professional attitude side toward the profession ethics of accountant with sig score 0,423 > 0,05. There was no different perception between male and female students from techinal standart side toward the profession ethics of accountant with sig score 0,537 > 0,05.
Keywords: The profession ethics of accountant, gender, ethics code, profession responbility, public interest, integrity, obyectivity, competence and careful professional, confindentiality, professional attitude, technical standartd.