Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang

DOI

10.2991/aebmr.k.200305.052How to use a DOI?

Keywords

student ethical perception about creative accounting, level of accounting knowledge, ethical orientation, gender, Machiavelianism

Abstract

There are many cases of creative accounting both abroad and in Indonesia which involved well-known Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative accounting and also to understand the factors that motivate a person to engage in creative accounting practices. There is still difference opinion between pros and cons among nowadays accountant on creative accounting There have been a lot of studies on the motives and techniques of creative accounting practices, but research that discusses the influence of ethical orientation on creative accounting practices is still rarely. This study aims to determine the influence of the variable level of accounting knowledge, ethical orientation, gender, and Machiavellianism on the dependent variable which in this study is the ethical perceptions of Accounting students regarding creative accounting. This study uses a quantitative research approach and collects data using case questions and questionnaire instruments Mutiple Regression used to analyze the data. The results of the study showed that the level of knowledge, ethical orientation, idealism, and gender have no influence on ethical perceptions, while the ethical orientation of relativism and Machiavellian has no effect.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dodik Juliardi
AU  - Muhammad Bavana
AU  - Mohammad Iqbal Firdaus
PY  - 2020
DA  - 2020/03/10
TI  - Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 58
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.052
DO  - 10.2991/aebmr.k.200305.052
ID  - Juliardi2020
ER  -