EXAMINING THE ETHICAL PERCEPTIONS OF ACCOUNTING STUDENTS IN PREPARING FINANCIAL STATEMENTS

Contemporary Journal on Business and Accounting Pub Date : 2023-04-30 DOI:10.58792/cjba.v3i1.33

Firna Ebrit, Tenriwaru Tenriwaru, Musliha Saleh

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Abstract

ABSTRACT Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling. Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019. Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019. Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability Paper Type Research Result

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考察会计专业学生在编制财务报表时的道德观念

摘要目的-本研究旨在确定会计专业学生对编制财务报表的道德观念设计/方法/方法-本研究中的数据类型是原始数据，使用的数据收集技术是问卷调查。本研究的抽样技术采用简单随机抽样。结果显示，2018级会计专业学生和2019级会计专业学生在盈余管理因素、敏感信息披露、成本和收益以及问责制方面的看法没有差异。2018级会计学生与2019级会计学生对错报因素的认知存在差异。这是因为与2019届会计专业学生相比，2018届会计专业学生错报财务报表的倾向较低。独创性——本研究的样本是300名受访者，150名2018级学生和150名2019级学生。关键词:盈余管理，错报，敏感信息披露，成本与收益，问责制论文类型研究成果

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Contemporary Journal on Business and Accounting

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