PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA DILIHAT DARI SEGI GENDER (Studi Pada Perguruan Tinggi di Purwokerto)

OKTIFURI, WULAN RIZKY (2016) PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA DILIHAT DARI SEGI GENDER (Studi Pada Perguruan Tinggi di Purwokerto). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The study is to find out whether or not there is a difference of ethical perception on earning management practices among the accounting students based on their gender. The earning management here is based four situational factors, like manipulation types, manipulation direction, manipulative materiality and manipulative tendency. The samples are the accounting students in the collages in Purwokerto. The data collection was done using questionnaire, a data collection by making a list of statements written by the respondent. The data analysis was conducted by a descriptive statistic tests, normality test, and hypothesis testing. The analysis to test the hypothesis is Mann Whitney U Test. Based on the analysis, there is no difference of ethical perception between male and female students on the earning management practices, as it is seen from the four situational factorcs. The test result of manipulation types if that the value of Asymp.Sig (2-tailed) 0.163 > 0.05, and that of manipulative direction is the value of Asypm.Sig (2-tailed) 0.128 > 0.05. The similar result is also indicated by the test on the third factor, the value of Asypm. Sig (2- tailed) 0.178 > 0.05, and so is the last factor of manipulative tendency, which shows a result of the value of Asymp. Sig (2-tailed) 0.083 > 0.05.

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