JRAA Vol.2 No.1, Maret 2015 KAJIAN KOMPARATIF PERSEPSI MAHASISWA AKUNTANSI BERDASARKAN GENDER TERHADAP DIMENSI-DIMENSI ETIKA PENYUSUNAN LAPORAN KEUANGAN:

Lely Indriaty Fakultas Ekonomi, Universitas Persada Indonesia Y.A.I

Lely Indriaty Fakultas Ekonomi, Universitas Persada Indonesia Y.A.I

Keywords: perception, ethical, financial statement, misstatement, disclosure, earnings management

Abstract

This study aims to reveal the students' perceptions of the ethics of arrangement financial statement which includes earnings management, misstatements, disclosures, cost-benefit and responsibility. Respondents were collected as many as 75 male and female accounting students in private universities in Jakarta. Perception of accounting students still interesting to study because the students still have a high degree of independence. Research was conducted by the comparative models and methods of data collection is done by giving questionnaires to accounting students. The feasibility of the instrument was tested with validity and is valid that r count (0.227)> r table (0.05), the reliability test is reabel expressed as Cronbach Alpha value of 0.687 categorized as high, which means there is a high consistency in answering the same question, in normality test is known that the data of 0,425 have a normal curva greater than 0.05 for ethical of preparation of financial statements in 13 questions and presents the descriptive statistics. Test the hypothesis was tested using a t test. The results showed that there are differences in perception between male and female accounting students about earnings management, misstatement and cost-benefit in the financial statements with each t count (0.007; 0.022; 0.0329) < t table (0.05). The other results also show that there are differences in perception between male and female accounting students about disclosure and responsibility in financial statements with each t count (0.627; 0.136) > t table (0.05).