THE INFLUENCE OF THE BLOCK SYSTEM ON PROFESSIONAL ETHICS FOR ACCOUNTING GRADUATES AT POLITEKNIK ACEH

Abstract

This study aims to determine the effect of the Block System on the professional ethics of Politeknik Aceh accounting graduates. In proving this, a qualitative method is used. The analytical method used is simple linear regression analysis using SPSS 25. The data used in this study are primary and secondary. The data collection method used was a questionnaire. The sample for this study was 50 graduates of Accounting at the Politeknik Aceh as respondents consisting of 3 graduates or graduates in 2020, 2021, and 2022. The results of this study indicate that the block system has a partial effect on the professional ethics of accounting graduates at the Politeknik Aceh.