PERSEPSPERSEPSI MAHASISWA AKUNTANSI TERHADAP
MUATAN ETIKA DAN ETIKA PENYUSUNAN
LAPORAN KEUANGAN
(STUDI PADA PERGURUAN TINGGI NEGERI DAN SWASTA TERAKREDITASI A)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANGGRENI, WINNA AYU
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-07 04:32:46
Abstract :
This study aims to analyze the differences in perceptions of accounting students of the ethics charge and ethical preparation of financial statements. The analysis is based on data from 200 respondents, divided into 100 respondents on state universities and 100 respondents at private universities by using a questionnaires for data collection. Independent Sample T-Tes was used for normally distributed data analysis and Mann Whitney U-Test was used for data analysis were not normally distributed. The results of this study indicate that there are significant differences between perceptions of state accounting students and private to the ethics charges and ethical preparation of financial statements. Keywords : Ethics financial statement, ethical perception
This study aims to analyze the differences in perceptions of accounting students of the ethics charge and ethical preparation of financial statements. The analysis is based on data from 200 respondents, divided into 100 respondents on state universities and 100 respondents at private universities by using a questionnaires for data collection. Independent Sample T-Tes was used for normally distributed data analysis and Mann Whitney U-Test was used for data analysis were not normally distributed. The results of this study indicate that there are significant differences between perceptions of state accounting students and private to the ethics charges and ethical preparation of financial statements. Keywords : Ethics financial statement, ethical perception
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