ANANLISIS PERSEPSI MAHASISWA MENGENAI ETIKA PENYUSANAN LAPORAN KEUANGAN

Rahmadani, Maulida (2017) ANANLISIS PERSEPSI MAHASISWA MENGENAI ETIKA PENYUSANAN LAPORAN KEUANGAN. Undergraduate thesis, UNIMED.

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2 NIM. 7133220010 LEMBAR PENGESAHAN.pdf - Published Version

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3 NIM. 7133220010 ABSTRAK.pdf - Published Version

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Abstract

Tujuan penelitian ini untuk mengetahui perbedaan antara persepsi mahasiswa jurusan akuntansi universitas negeri dan mahasiswa jurusan akuntansi universitas swasta mengenai etika penyusunan prinsip-prinsip dasar pelaporan keuangan. Prinsip-prinsip dasar pelaporan keuangan: Salah saji laporan keuangan, pengungkapan informasi, biaya manfaat, pertanggung jawaban terhadap pengguna laporan keuangan. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada responden. Kriteria responden mahasiswa semester delapan jurusan akuntansi universitas negeri dan mahasiswa jurusan akuntansi universitas swasta. Hasil penelitian ini menunjukkan pertama, bahwa antara mahasiswa jurusan akuntansi universitas negeri dan mahasiswa jurusan akuntansi universitas swasta terdapat perbedaan persepsi mengenai etika penyusunan laporan keuangan dalam hal, salah saji, pengungkapan informasi, biaya manfaat, ini bermakna persepsi setiap individu dapat berbeda-beda tergangantung dari cara mereka menilai suatu objek itu sendiri, dan berbedanya metode pembelajaran yang digunakan perguruan tinggi negeri dan perguruan tinggi swasta juga dapat menyebabkan perbedaan persepsi. Kedua persepsi mahasiswa khusus pertanggungjawaban tidak terjadi perbedaaan. Ini berarti pemahaman mahasiswa perguruan tinggi negeri dan perguruan tinggi swasta tentang pertanggungjawaban sama, masih adanya rasa keidealisan di karenakan mereka masih tahap pembelajaran. Kesimpulan penelitian ini yaitu adanya perbedaan persepsi mahasiswa jurusan akuntansi universitas negeri dan mahasiswa jurusan akuntansi universitas swasta, mengenai etika penyusunan laporan keuangan tentang salah saji, pengungkapan informasi, biaya manfaat maka hipotesis dalam penelitian ini di terima, dan tidak ada perbedaan persepsi mengenai etika penyusanan laporan keuangan tentang pertanggung jawaban.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSiregar, Tapi Rumondang S.197809222008012012
Thesis advisorKaro-Karo, Surbakti195912151988031004
Call Number: SK-2017 AKT 107
Keywords: Persepsi; Mahasiswa Akuntansi; Etika Penyususnan Laporan Keuangan
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
L Education > LB Theory and practice of education > LB2300 Higher Education
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 24 Jul 2017 11:20
URI: http://digilib.unimed.ac.id/id/eprint/24994

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