Pengaruh Gender, Usia dan Orientasi Etika terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting
Abstract
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.
References
Dhamayanti (2017). Pengaruh Pengetahuan Etika Prfoesi Akuntan dan Orientasi etis Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting, Jurnal Fakultas Ekonomi.
Fahrianta, Riswan & Artinah, Budi. (2015). Bukti Empiris Perbedaan: Gender, Pengalaman Kerja dan Situasi dalam Konteks Sensitivitas Etis dan Pengambilan Keputusan Etis Calon Profesional Akuntansi Masa Depan.
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Juliardi, Dodik. dkk. (2020), Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang. 10.2991/aebmr.k.2003.052.
Departemen Pendidikan Nasional. (2008). Kamus Besar Bahasa Indonesia. Jakarta: Gramedia Pustaka Utama.
Kristanti, Rosita Adi. (2013). Investigasi Persepsi Mahasiswa Akuntansi terhadap Iternational Financial Reporting Standards. Program Studi Akuntansi FEB UKSW.
Lamudi, Rani Yusiana, 12403183202 and Lantip Susilowati, S.Pd., M.M., 197711122006042002 (2022) Pengaruh Gender, Etika Profesi, Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Terhadap Pengetahuan Mahasiswa Tentang Akuntansi Kreatif. UIN Sayyid Ali Rahmatullah Tulungagung, Tulungagung.
Lan, G., Gowing, M., and Al-Hayale, T. (2015). “The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management”. Journal Acad Ethics. Canada.
Nathanael, Yonathan & Sufren, 2013. Mahir Menggunakan SPSS Secara Otodidak, Gramedia, Jakarta.
Purnamaningsih, Ni Ketut Ayu; Ariyanto, Dodik. Pengaruh Gender, Usia, Tingkat Pendidikan, dan Status Sosial Ekonomi Terhadap Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi, [S.L.], V. 17, N. 2, P. 996-1029, Nov. 2016. ISSN 2302-8556.
Putu, I Wayan Ramantha, dan Ni Ketut Rasmini, 2015. “Pengaruh Pengalaman, Orientasi Etika, Komitmen Dan Budaya Etis Organisasi Pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan Dan Pembangunan Perwakilan Provinsi Bali”. EJurnal Ekonomi dan Bisnis Universitas Udayana 4.11.
Rahayu, Nunik Dewi, dkk. (2022). Pengaruh Etika Profesi Akuntan, Orientasi Etist, Tingkat Pengetahuan Akuntansi, Jenis Perguruan Tinggi Terhadap Persepsi Mahasiswa Mengenai Creative Accounting. Jamasy, Vol 2 No 6.
Rest, J.R. (1982), A Psychologist Looks at the Teaching of Ethics. Hastings Center Report, 12: 29-36. https://doi.org/10.2307/3560621.
Sec.gov (2020). General Electric Agrees to Pay $200 Million Penalty for Disclosure Violations. Diakses pada 30 Maret 2023, dari https://www.sec.gov/news/press-release/2020-312.
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sundaram, R. K., & Yermack, D. L. (2007). Pay Me Later: Inside Debt and Its Role in Managerial Compensation. The Journal of Finance, 62(4), 1551–1588. http://www.jstor.org/stable/4622311.
Syah, S. R., Merdekawaty, E. G., & Syahrier, N. (2023). Pengaruh Pengetahuan Etika Profesi Akuntan dan Orientasi Etis Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting Pada Politeknik Lembaga Pendidikan dan Pengembangan Profesi Indonesia Makassar. Jurnal Economina, 2(11), 3456–3475. https://doi.org/10.55681/economina.v2i11.983.
Trevino, L. (1992). “Moral reasoning and business ethics: implications for research, education and management”. Journal of Business Ethics, Vol. 11, pp. 445-59.
Wijayanti, Ita Mega. (2021). Pengaruh Gender, Tingkat Pengetahuan Akuntansi, dan Etika Profesi Akuntan Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Creative Accounting. Unisma Repositori.
.png)
.png)
