Setyaningrum, Anis and -, Fauzan, S.E., M.Si., Ak. (2018) Persepsi Mahasiswa Akuntansi Terhadap Etika Penyusunan Laporan Keuangan (Studi Kasus Pada MahasiswA Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the significant difference students' perceptions ofethical views on the preparation of financial statements profit management, misstate, disclosure, cost benefit, and accountability.The population in this study is of 90 accounting students. Questionnaires were randomly distributed both students upper the semester and students lower the semester, with details of 44 accounting students upper the semester and 74 semesters for students under the semester. The analysis technique used is the analysis of the U Independent T-Test. The results showed that there was difference between the perception of students upper semester and lower semester of ethical preparation of financial statements about earnings management, while the misstate, disclousure, cost and benefit, and responsibility to show the no difference of perception in the ethics compilation of financial statement. Keyword :Students of accounting, preparation of financial statements Ethics
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keyword :Students of accounting, preparation of financial statements Ethics |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANIS SETYANINGRUM |
| Date Deposited: | 15 Nov 2018 09:51 |
| Last Modified: | 15 Nov 2018 09:51 |
| URI: | http://eprints.ums.ac.id/id/eprint/69136 |
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