Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

Imam Prayogo, Teuku Afrizal

Abstract


This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.


Keywords


ethics of financial statement preparation; perceptions; teaching accountants accounting students; accountants

Full Text:

PDF

References


Astri, Arfani NK, dan Noer Sasongko. 2005. "Analisis Perbedaan Pengaturan Laba (earning management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di Indonesia". Jurnal Akuntansi dan Keuangan (April), Vol. 4, No. 1.

Arindini, Ari, Andini. 2017. “Persepsi Mahasiswa Akuntansi Syariah Terhadap Etika Penyusunan Laporan Keuangan (Survei Pada Mahasiswa Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Institute Agama Islam). IAIN Surakarta.

Bank Indonesia. 2018. “Pedoman Akuntansi Pesantren”. Jakarta: Departemen Ekonomi Dan Keuangan Syariah.

Bay, D.B. & R.R. Greenberg, "The Relationship of the DIT and Behavior : A Replication". Issues in Accounting Education, vol 16 (2001), pp 367-380.

Clikeman, P.M. & S. L. Henning, “The Socialization of undergraduate accounting students". Issues in Accounting Education, vol 15 (2000), pp 1-15.

Fitriani, Bayu Hardianthi. 2010. “Persepsi Dosen dan Mahasiswa Akuntansi terhadap Etika Penyusunan Laporan Keuangan". Universitas Pembangunan Nasional "Veteran": Jakarta.

Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program Semarang: Badan Penerbit Universitas Diponegoro. SPSS.

Goa. J.C. & L. Thorne, "An Introduction to the special issue on proffesionalism and ethics in Accounting Education'. Issues in Accounting Education, vol 19 (2004), pp 1-6.

Healy, P., & J.M. Wahlen. "A Review of the Earnings Management Literature and its Implications for Standard Setting". Acconting Horizon, vol 13 (1999), pp. 365 - 383.

Harahap. 2001. Kritik Terhadap PSAK Perbankan Syari'ah, Media Riset Akuntansi, Auditing dan Informasi, Vol 1, No. 3.

Herawaty, Arleen, dan Yulius Kurnia Susanto. 2009. “Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik”. Jurnal Akuntansi dan Keuangan (Mei), Vol. 11, No. 1.

Hidayat, Imam. P. 2002, Kumpulan Artikel Akuntansi Syari'ah [Online]. Didapatkan: file:///E:/kumpulan artikel akuntansi syari'ah/tujuan-laporan- keuangan-akuntansi.html. [8 Oktober 2012].

Ikatan Akuntan Indonesia. 2001. Pernyataan Standar Akuntansi Keuangan No. 101: Akuntansi Perbankan Syari'ah. Jakarta: Salemba Empat.

Ikatan Akuntan Indonesia, 2018. “PSAK 112 Akuntansi Wakaf” Jakarta: Geraha Akuntan

Indriantoro, Nur dan Bambang Supomo. 1998. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Edisi Pertama. Yogyakarta: BPFE. UGM.

Jeffrey, C., "Ethical Development of Accounting Students, Non Accounting Business Students and Liberal Arts Students". Issues in Accounting Education, vol 6 (1993), pp 86 -96.

Kiger. C. E., "Making Ethics a pervasive component of Accounting Education'. Management Accounting Quarterly, vol 5 (2004), pp 42-54.

Marriott, P & Neil Marriott, "Are we turning them on? A Longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession".

Murtanto dan Marini. 2003. "Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi terhadap Etika Bisnis dan Etika Profesi. Simponsium Nasional Akuntansi (SNA) VI. Surabaya: 16-17 Oktober.

Mc Carthy, I N., "Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students". Journal of Business Ethics, vol 16 (1997), pp 1467 – 1473.

Nurainiyah, Faiqatun. 2019. “penyusunan etika, tingkat religius, dan persepsi peran penyusun laporan keuangan pondok pesantren terhadap kualitas laporan keuangan pondok pesantren di kota semarang”. Skripsi, UIN Walisongo. Semarang.

Nurlan, Andi Besse. 2011. "Persepsi Akuntan dan Mahasiswa Jurusan Akuntansi terhadap Kode Etik Ikatan Akuntansi Indonesia". Skripsi. Universitas Hasanuddin: Makassar.

Radtke, R.R., "The Effects of Gender and Setting on Accountants' Ethically Sensitive Decisions". Journal of Business Ethics, 2000, pp 299-312.

Saputra, A. 2018. Allocation of Education Budget in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 142-148.

Sarwono, Jonathan. 2012. Metode Riset Skripsi Pendekatan Kuantitatif (Menggunakan Prosedur SPSS). Jakarta: PT. Elex Media Komputindo.

Setyaningrum, Anis. 2018. “Penyusunan Laporan Keuangan (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta)”. Surakarta.

Sihotang, I., M. 2019. Learning Lesson Study in Improving Accounting Learning Results. Budapest International Research and Critics in Linguistics and Education (BirLE) Journal, 529-537.

Smyth, M.L & J.R. Davis, "Perceptions of Dishonesty Among Two-Year College Students: Academic versus Business Situations". Journal of Business Ethics, vol 51 (2004), pp 63

Sugiharto (2020) Geographical students’ learning outcomes on basic political science by using cooperative learning model with Group Investigation (GI) type in State University of Medan, Indonesia, Journal of Human Behavior in the Social Environment, 30:4, 447-456, DOI: 10.1080/10911359.2019.1696261

Triyuwono, Iwan, dan Moh As'udi. 2001. Akuntansi Syari'ah: Memformulasikan Konsep Laba dalam konteks Metafora Zakat. Jakarta: Salemba Empat.

Triyuwono, Iwan. 2003. Sinergi Oposisi Biner: Formulasi Tujaan Dasar Laporan Keuangan Akuntansi Syari'ah. Journal of Islamic Economics Vol. 4, No. 1.

Wyatt, A.R., “ Accounting Professionalism - They just don't get it?". Accounting Horizons, vol 18 (2004), pp 45-53.




DOI: https://doi.org/10.33258/birci.v4i1.1539

Article Metrics

Abstract view : 493 times
PDF - 161 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.