Abstract :
ABSTRACT
This research aims to know how the perception of accounting departement students on ethics of making financial statement. In this research, the ethics of financial statement in measured in four aspects, such as manager responbilities, misstate, cost and benefit and information disclosure. The purpose of this study is there a difference between students perceptions don?t understand the compilation of financial statement and students who already understand the making of financial statement. The populations in this study is or 106 accounting students of Wijaya Kusuma Surabaya University.This research is a study that is behavioral (behavior and perception) hence the data to be used in this study is the primary data obtained through queitionnaires. The results, theres is no difference in perceptions between female and male student about the ethical preparation of financial statement. And between students don?t undestand the preparation of financial statement and students who already know the perparation of financial statement theres is no difference in perceptions about the ethical preparation of financial statement both in principle.
Keywords : financial statement,ethic,gender.