The Ethics for Professional Accountants that Affected to the Financial and Accounting Performance of Professional Accounting Members in the Southern Andaman Coast

Abstract

          This thesis is written for learning about the ethics for Professionals Accountant That affected to the accounting performance of the federation of accounting professional members in the southern Andaman coast. The Quantitative thesis, representative sample from the federation of accounting professional members in the southern Andaman coast about 1,632 person that use Taro Yamane method, set sample group for 322 persons. The research is from descriptive statistics by using percentage, mean, standard deviation, frequency, and international analysis for analyze the person correlation coefficient and Multiple regression analysis. so, the research found that the first one is Overall of the accountant's ethics is the highest level. second, the overall of financial and accounting result are highest level. Third, the hypothesis testing found that the ethics of accountant are affected to financial and accounting performance of the federation of accounting professional members in the southern Andaman coast. Thus, the ethics of the accountant is freedom, equity, honesty, knowledge and working standard that responsible for keeping the secret, responsible to partners, personal and the corporation that the accountant working for. All of that are giving the positive effect to financial and accounting (getting money and protected to money, checking the correct account, finish on time and have faithfulness)