ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS
Keywords:
ethics, perceptions, financial statements, accounting scandalsAbstract
This research aims to find out the differences in perception regarding the ethics of the
preparation of financial statements and accounting scandals and businesses in the accounting
profession between lower-level accounting students and top-level accounting students. The
population in this study is students of Accounting Study Program S1 Bandung lower level and
top level of 106 people with purposive sampling techniques. Data collection techniques using
questionnaires. The hypothesis test in this study used an average independent T-test with the
help of SPSS Statistics 25 software. The results of this study show that on the ethics of financial
report preparation, only misrepresentation factors do not have significant differences between
lower-level students and top-level students. And there is a difference in perception on the
understanding of the Accounting scandal between lower-level students and top-level students.