PERSEPSI ETIS PELAKU BISNIS DAN MAHASISWA AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA

, Yulaika (2011) PERSEPSI ETIS PELAKU BISNIS DAN MAHASISWA AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA. Masters thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (353Kb)

    Abstract

    ETHICAL PERCEPTION OF BUSINESS DOER AND ACCOUNTING STUDENTS AGAINST PRACTICE OF EARNING MANAGEMENT. This research aims to test perception of two group of respondent of business doer and accounting students against practice of earning management viewed from five situational factor, that is: kinds of earning management, directions of earning management, tendency of earning management, materiality of earning management and duration of earning management influence. This research uses primary data which is gained from a list of questions refer to Dikeman. From 450 respondents of business doer and accounting students, which can be used for research is 219 respondents with using method of survey. The result of the research shows that there is significant difference between perception of business doer and accounting students against practice of earning management. Accounting students has tendency can not receive practice of earning management from the side of ethic compared business. This research proved also that from the five situational factors, factor which is the most significant against perception of ethic is direction earning management factor, that is to postpone accrual expenditure to increase earning. So it can be concluded that behavior of earning management practice opposite extremely to ethic. Keyword: perception of ethic, practice of earning management, business doer, students of accounting

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Depositing User: AB Kusuma
    Date Deposited: 16 Jul 2013 00:19
    Last Modified: 16 Jul 2013 00:19
    URI: https://eprints.uns.ac.id/id/eprint/4832

    Actions (login required)

    View Item