ANALISIS PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN BISNIS MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN

Abstract

This study aims to examine the perception of bachelor students in accounting and  non accounting majors as well as accounting diploma students on the ethics of financial statements presentation in the faculty of economics and business, Jenderal Soedirman University.  Variables in this research are students’ perception on : earnings management, misstatement, disclosure, cost and benefit, responsibilities, recognition of elements  of financial statements, and the quality of financial reporting.  Implementing independent sample t-test with total sample 615 students the findings show that there is a significant difference perception between bachelor students with major in accounting and non accounting on ethics of financial statement presentation , while there is no significant difference between bachelor students and diploma student within similar major, i.e, accounting.  Moreover, finding also documents that there is significant different between non accounting bachelor students and accounting diploma students on the ethics in the presentation of financial statements.

Keywords: students’ perception, ethics, presentation of financial statements, quality of financial reporting