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All Journal Advances in Economics & Financial Studies
Asri Usman
Faculty of Economics and Business, Universitas Hasanuddin, Makassar, Indonesia
Economics, Econometrics & Finance

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The Ethics and Procedures of Financial and Sustainability Reporting: Accounting Students' Perceptions Chelsya Chelsya; Emillia Sastrasasmita; Arifuddin Arifuddin; Asri Usman
Advances in Economics & Financial Studies Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i2.860

Abstract

Purpose: This study examines accounting students' perceptions of the ethics and procedures of financial reporting and sustainability reporting, and tests whether these perceptions differ between lower-level and upper-level students. Research Method: A descriptive quantitative survey was conducted using cluster sampling. A questionnaire grouped items into five categories: misstatement, disclosure, cost and benefit, accountability, and the usefulness of sustainability reporting. Responses from 166 students, split into lower-level and upper-level groups, were analyzed using descriptive statistics, Levene's homogeneity test, and the Mann–Whitney U test. Results and Discussion: All five hypotheses were rejected (Asymp. Sig. (2-tailed) ranging from 0.105 to 0.928, all > 0.05), indicating no significant differences in perception between the two groups across the five categories tested. Implications: The findings suggest that semester level does not produce a significant difference in students' perceptions of financial reporting and sustainability reporting ethics, which may inform how accounting ethics is sequenced in the curriculum. Originality: This study jointly assesses perceptions of financial reporting ethics and sustainability reporting across student levels within a single instrument.
Co-Authors Arifuddin Arifuddin Chelsya Chelsya Emillia Sastrasasmita