Perbedaan Persepsi Mahasiswa Akuntansi Terhadap Etika Penyusunan Laporan Keuangan  

Oleh:

Anwar, Yulianti ; Amarullah, Fitriany

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 3 no. 1 (Jul. 2006), page 107-126.
Topik: Ethics; Earnings Management; Accounting Education; Accounting Students
Fulltext: AA71_03-01_Yulianti Anwar.pdf (577.04KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students' responsibility towards the financial statement's users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the accounting curriculum - particularly in Indonesia - to emphasize more on ethics and values of the accounting profession.

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