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Jenifer
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi dan Teknologi Informasi

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PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017” Jenifer; Yenny Sugiarti
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.639 KB) | DOI: 10.24123/jati.v12i2.2274

Abstract

This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management. In addition, this study also observe whether or not student perceive difference between real earnings management and accrual earnings management. This study used questionnaires and then the data obtained will be processed using descriptive statistics of mean and mode. The results of questionnaire data that have been processed will be deepened with Focus Group Discussion (FGD). The results of this study indicate that there is no difference in student perceptions for real earnings management practices and accrual earnings management.
Co-Authors Yenny Sugiarti