The Analysis of Accounting Students Perception to the Financial Statements Reporting

DOI

10.2991/aebmr.k.200305.054How to use a DOI?

Keywords

ethics, perceptions, accounting students, earnings management

Abstract

This study aims to determine perceptions and differences in perceptions between accounting students to earnings management. Research was done in some of University in West Sumatera. The data used in this study are the primary data. The population in this study are accounting students in University in West Sumatera. Technique sampling in this study using purposive sampling. Measurement scale which is The Likert scale is used. Data testing is done using parametric and non-parametric statistic. using SPSS assistance for windows 22. Empirical results prove that (1) there are differences in perceptions of senior and junior accounting students to earnings management (2) there are differences in perceptions of man and woman accounting student to earnings management (3) there is no differences in perceptions of well economically and non-well economically students to earnings management.

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  - Fiola Finomia Honesty
AU  - Helga Nuri Honesty
AU  - Dewi Pebriyani
PY  - 2020
DA  - 2020/03/10
TI  - The Analysis of Accounting Students Perception to the Financial Statements Reporting
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 86
EP  - 93
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.054
DO  - 10.2991/aebmr.k.200305.054
ID  - Honesty2020
ER  -