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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas
Putriyani Fransiska Missa
Universitas Nusa Cendana
Economics, Econometrics & Finance

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PERSEPSI MAHASISWA AKUNTANSI DAN KARYAWAN DI BIDANG AKUNTANSI TENTANG FRAUD Putriyani Fransiska Missa; Sarinah Joyce M. Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2872

Abstract

ABSTRACT This study aims to determine the perceptions of accounting students and employees in the accounting sector about fraud, as well as to see the gap between the perceptions of accounting students and the perceptions of employees in accounting about fraud. This type of research is a quantitative study using descriptive statistical analysis methods and the Mann Whitney U-test. The population in this study were accounting students and employees in the accounting sector in Kupang City. Sampling was done by using quota sampling technique and the data were processed as many as 123 samples, namely 74 accounting students and 49 accounting employees. Data collection in this study was carried out by distributing questionnaires to respondents. The results of this study prove that there are no significant differences in perceptions of accounting students' and employees' perceptions of accounting on the fraud and fraud triangle indicators (pressure, opportunity, and rationalization). However, in the illustration of fraudulent behavior, there is a significant difference between the perceptions of accounting students and employees in the accounting field. Although there are differences between the two groups, on the whole accounting students and employees in the accounting sector perceive fraud well. Keywords: Perceptions of Accounting Students, Perceptions of Employees in Accounting,Fraud, Fraud Triangle.
Co-Authors Sarinah Joyce M. Rafael