PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN
    Volume: Vol. 1, No. 1, Juni 2017
    Penulis: Lupita Ruth Laurensia Paath, Mardatillah date: 2017-08-03

    ABSTRACT

    This research goals are to get data and information that shown the difference about the accounting studentsí perception which are earning management, misstate, disclosure, cost and benefit, responsibility between accounting students who have been work and accounting students who have never been work. Analysis is based on data from 68 respondents who were collected by distributing the questionnaires. The data were analyzed by using T-Test and Mann Whitney. The result shown that there is the difference perception about responsibility between accounting students who have been work and accounting students who have never been work. Meanwhile, there are no difference perception about earning management, misstate, disclosure, cost and benefit between accounting students who have been work and accounting student who have never been work. About earning management, misstate, cost and benefit, and responsibility are not enough to encourage the understanding of ethical financial report preparation to accounting students.

    Keywords : Perception, Students, Ethical, Financial Report

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