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All Journal International Journal of Trends in Accounting Research
Nursari, Oktavia Winda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
Co-Authors Boedi, Soelistijono Masithah Akbar Nastiti, Rizky Syaefuddin, Syaefuddin