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MORALITAS INDIVIDU, MANAJEMEN LABA, SALAH SAJI, PENGUNGKAPAN, BIAYA DAN MANFAAT, SERTA TANGGUNG JAWAB DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN

E-Jurnal Ekonomi dan Bisnis

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Title MORALITAS INDIVIDU, MANAJEMEN LABA, SALAH SAJI, PENGUNGKAPAN, BIAYA DAN MANFAAT, SERTA TANGGUNG JAWAB DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN
 
Creator Bayusena, Ingrid Saraswati
Suartana, I Wayan
Badera, I Dewa Nyoman
 
Subject Individual morality, earnings management, misstate, disclosure, cost and benefit, responsibility
 
Description This research was conducted to appraise the perception of students Maksi and PPAk regarding ethics compilation of financial statement. This research used for the distinction of perception  of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, and responsibility ethics compilation of financial statement. The data collection methods in this research is using with survey method by questionnaire technique. The number of samples in this research are 94 respondents were selected by on purposive sampling. The analysis technique used is the analysis of the Mann-Whitney U Test. The results showed that there was no difference between the perception of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, while the responsibility to show the difference of perception in the ethics compilation of financial statement.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-11-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/22174
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.10.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/22174/16206