JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

Analisis Perbedaan Tingkat Persepsi Etika Mahasiswa Akuntansi Terhadap Earnings Management Berdasarkan Tingkat Pendidikan

Annisa Hakim Z (Universitas Mercu Buana Jakarta)
Arens Fideous Samben (Universitas Mercu Buana Jakarta)

Article Info

Publish Date
25 Feb 2019

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.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...