Akuntansi dan Teknologi Informasi
Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018

PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017”

Jenifer (Universitas Surabaya)
Yenny Sugiarti (Universitas Surabaya)

Article Info

Publish Date
18 Oct 2019

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.

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Journal Info
Akuntansi dan Teknologi Informasi
Website

Abbrev

jati

Publisher

Universitas Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...