Pengaruh Gender, Usia dan Orientasi Etika terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting

Yasmin Efendi (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Eka Fauzihardani (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to determine gender, ages, and ethic orientation of accounting student perceptions about creative accounting. This research uses a quantitative approach. The research population is accounting students of Padang City. The sampling method is simple random sampling. The population in this study was calculated using Slovin formula with a tolerance limit of 5%, so the sample 340 accounting students out of 2,251 students. The data collection technician this study was by distributing 2 questionnaires to 4 universities that based on Padang City. This study used Descriptive Analysis. Based on the result of statistical test, gender and ages have no influence on student perceptions about creative accounting, while ethic orientation has an effect on student perceptions about creative accounting.