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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Arens Fideous Samben
Universitas Mercu Buana Jakarta
Economics, Econometrics & Finance

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Analisis Perbedaan Tingkat Persepsi Etika Mahasiswa Akuntansi Terhadap Earnings Management Berdasarkan Tingkat Pendidikan Annisa Hakim Z; Arens Fideous Samben
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1644

Abstract

This study aims to see the differences in accounting students' ethical perceptions of earnings management based on education level. The data used in this study are undergraduate and postgraduate students in the Economics and Business Faculty of Gadjah Mada University with a total sample of 109 consisting of 56 undergraduate students and 53 postgraduate students. The independence t-test was used to see the difference. The results showed that there were significant differences regarding the ethical perceptions of accounting students towards earnings management based on education level.
Co-Authors Annisa Hakim Z