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.

Dosen Pembimbing:	unspecified | unspecified
Item Type:	Thesis (Bachelor)
Additional Information:	Pembimbing: Hadi Pramono, SE., M.Si., Ak., CA
Uncontrolled Keywords:	Ethial Perceptions, Earning Management, Gender, Type of Manipulation, Manipulative Direction, Manipulative Materiality, and Manipulative Tendency; Persepsi, Manajemen Laba, Gender, Jenis Manipulasi, Arah Manipulasi, Materialitas Manipulasi dan Kecenderungan Manipulasi.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Riski Wismana
Date Deposited:	05 Jul 2017 03:16
Last Modified:	26 Nov 2024 07:55
URI:	http://repository.ump.ac.id/id/eprint/2253

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