Analisis pengaruh kode etik profesi akuntan atas creative accounting: persepsi mahasiswa akuntansi Universitas Al Azhar Indonesia

Shabrina, Firdania (2014) Analisis pengaruh kode etik profesi akuntan atas creative accounting: persepsi mahasiswa akuntansi Universitas Al Azhar Indonesia. Diploma thesis, Universitas Al Azhar Indonesia.

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Abstract

This study aims to determine perceptions of accounting students to etchical codes and creative accounting. This study also aimed at the understanding of accounting students about etchical code and their attitude toawards creative accounting. Creative accounting is in essence not illegal, however creative accounting distorts reality which may mislead users of financial statement information and is therefore generally considered unethical. The sample was the accounting students of Al Azhar Indonesia University. This research uses purposive sampling technique to collect sample. The analysis is based on respondents answers obtained through a questionnaire. The results show that accounting students of Al Azhar Indonesia University have a strong ethical awareness and tend to find creative accounting not acceptable. The results also showed that their perceptions and understanding of ethical codes affect their attitude towards creative accounting

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