PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

• Main Authors: Moh Lutfi Saiful Arif, Robiatul Aulia, Nurul Herawati
• Format: Article
• Language: English
• Published: University of Brawijaya 2014-04-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: persepsi; mahasiswa akuntansi; creative accounting; teori etika bisnis
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/292/347

Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.