PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT
ABSTRACT: This study
investigates whether gender influences accounting students' perceptions of
earnings management. Earnings management is the practice of making
discretionary accounting choices or timing operating decisions to move reported
earnings toward a desired goal. In this research, earning management has 4 four
indicators: type of manipulation, direction of manipulation, materiality, and
intention. Prior research reveals wide disagreement among both students and
business executives regarding the ethical acceptability of earnings management.
Male and female accounting students from Surabaya were evaluated using thirteen
items that indicate and describe earnings management practices. No differences
were detected between the responses of the male and female students or between
the working and non-working students. The result shows that the practice of
earnings management is perceived similarly in all groups of students studied.
Penulis: Martin, Nurmala Ahmar
Kode Jurnal: jpakuntansidd1000057
