Analisa Persepsi Mahasiswa Akuntansi Terhadap Tanggung Jawab Auditor "(Studi Komparasi Antar Perguruan Tinggi di Kota Bengkulu)"

Abstract

The research  has  conducted  examination to perception of accounting student toward auditor's responsibility according to the student's opinion. The analysis based on  collected data  of 60 respondents of the  research  from  questioners  by purposive sampling  method  based  on  the  opinions.  The  questioners  have  spread  directly  to applicants  both in and outside the class. Data  analyzing  method   used   Independent  T-test  Sample   to  tested   the difference perception of accounting students  in non-private university (UNIB)  and private  university  (UMB  and UNIVE D) who took Auditing  I lectures  and they  who has and had take Auditing II lectures. The  result  bas shown  that there  are  differences perceptions   of  accounting students  in both non-private and private university about the auditor's responsibility.