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All Journal CERMIN PERMANA IJIBE (International Journal of Islamic Business Ethics) Martabe : Jurnal Pengabdian Kepada Masyarakat NISBAH: JURNAL PERBANKAN SYARIAH ILTIZAM Journal of Sharia Economic Research International Journal of Economics, Business and Accounting Research (IJEBAR) BENING ad-Dawaa : Journal of Pharmaceutical Sciences Jurnal Inovasi Ekonomi Jurnal Pasar Modal dan Bisnis Journal of Economics and Business UBS Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Abdi Masya Jurnal Pengabdian Masyarakat Nusantara Journal Of World Science ASEAN Journal of Empowering Community Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Audit dan Perpajakan Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Desain Sains Arsitektur (DeSciArs) Jurnal Pengabdian Masyarakat Business, Management & Accounting Journal Countable (Contemporary Business and Sustainability Science)
Yuni Utami
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PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.744 KB)

Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession ´s most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.744 KB)

Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession 's most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adelia Meysa Putri, Ni Luh Made Agus Santoso Agus suprijono Aji, Wendi Yonspia Alfiyah, Neti Amalia, Amara Amaliyah, Tika Amin Prohatomo, Yudit Amirah Amirah Amirah, Amirah Anastasia, Elza Aldilla Asyifa, Ade Julia Awallia Oktaviani, Nur Azzah, Hasna Afifah Baihaqi Fanani Berliana, Lusy Fina D.A, Syafira Rizki Dani Puji Pangesti Dewi Indriasih Dewi, Dea Rosa Kusuma Dewi, Risma Arlia Sinta Evelyn, Jane Fahreza, Viki Faiz Irsyad Prasetyo Fany, Firyal Afria Faridah Faridah Fawwas, Muhammad Rafi Federova, Ananda Silva Firmansyah, Fahmi Giri, Kadek Risna Puspita Gunistiyo, Gunistiyo Gunistyo, Gunistyo Hartono, Galatia Yesa Hengky Setiawan Hidayah, Lisna Ilham Ramadhan Nasution, Ilham Ramadhan Ira Maya Hapsari Jaka Waskita Jaka Waskito Jane Evelyn Listia Andela, Salsabila M Faqihudin Maju Binoto, Maju Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Siddik Erdi Wicaksono Mulyaningsih K, Naomi Sri Namira Ufrida Rahmi Neni Hendaryati Niken Wahyu Cahyaningtyas Ningrum, Eftika Riya Nur, Alny Miladia Oktaviani, Nur Awallia Pebrilian, Nelsa Permananingrum, Adila Prasetya, Victor Prasetyono, Agus Rahmawati, Septiana Galuh Riyadi, Ragil Anwar Rosalina Rozi, Facrul Sari, Metty Singgar Satria Ganefi, Hadi Setiani, Risma Meilana Setiawan, Hengky Siti Maghfiroh Sofhian Sofhian Sri Murdiati Sri Murdiati Sri Wahyuni Trisna, Ni Made Sukron, Muchamad Tabrani . Titik Sugianti Utami, Galuh Mega Wahyu Cahyaningtyas, Niken Wirayudha, Akhira Wiyanti, Sari Yuniarti Herwinarni