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Perbedaan persepsi mahasiswa akuntansi terhadap etika penyusunan laporan keuangan

One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students' responsibility towards the financial statement's users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the accounting curriculum - particularly in Indonesia - to emphasize more on ethics and values of the accounting profession..Printed Journal, baca ditempat

Ketersediaan

Call NumberLocationAvailable
JAKI0301PSB lt.dasar - Pascasarjana1
Penerbit Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Ethics
Accounting education
Earnings management
Accounting students
ISBN/ISSN 18298494
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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