PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI DAN ALUMNI TERHADAP PRAKTIK-PRAKTIK FRAUD
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
AYUNINGTYAS, AJENG ASTARI
Subject
657.092 - ACCOUNTANTS
Datestamp
2017-06-20 08:12:26
Abstract :
Fraud?s practice widespread in the social community including students. It happens because the pressure from the environment around. If the fraud?s practice are being implemented and left without tough sanctions, then the each student will have the perception are commonplace and will eventually being a habbit. The purpose of this research is to observe whether there is different perception between the accounting students and alumni in STIE Perbanas Surabaya regarding fraud?s practices. This research uses primary data collected by distributing questionnaires to respondents who selected. Respondents?s criteria for this research are the students who have exhausted course of Business Ethics and Accounting Behavior and alumni who have worked in Surabaya. Questionnaires are processed totaling 112 questionnaires with detail of 70 questionnaires from students and 42 questionnaires from alumni. The hypothesis is tested using Independent samples T-test. The result of this research shows there were no differences perceptions between the accounting students and alumni in STIE Perbanas Surabaya regarding fraud?s practices. Both students and alumni agree that fraud?s practice occur because of the motivation, the opportunity (occasion), and rationalization (lack of integrity). Keywords : students, alumni, perception, fraud?s practice
Fraud?s practice widespread in the social community including students. It happens because the pressure from the environment around. If the fraud?s practice are being implemented and left without tough sanctions, then the each student will have the perception are commonplace and will eventually being a habbit. The purpose of this research is to observe whether there is different perception between the accounting students and alumni in STIE Perbanas Surabaya regarding fraud?s practices. This research uses primary data collected by distributing questionnaires to respondents who selected. Respondents?s criteria for this research are the students who have exhausted course of Business Ethics and Accounting Behavior and alumni who have worked in Surabaya. Questionnaires are processed totaling 112 questionnaires with detail of 70 questionnaires from students and 42 questionnaires from alumni. The hypothesis is tested using Independent samples T-test. The result of this research shows there were no differences perceptions between the accounting students and alumni in STIE Perbanas Surabaya regarding fraud?s practices. Both students and alumni agree that fraud?s practice occur because of the motivation, the opportunity (occasion), and rationalization (lack of integrity). Keywords : students, alumni, perception, fraud?s practice
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