PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 10

Siregar, Wasilaturahmi and Hidayah, khusnul (2013) PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 10. Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit, 2 (2). pp. 104-119. ISSN p-ISSN: 2089-6581 | e-ISSN: 2614-3720

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Abstract

This research to determine differences in accounting students perceptions of
the ethics financial shari’ah statement in accordance with SFAS No. 101. The
analysis was based on respondents answers were obtained through questionnaires
distributed at Private Colleges and Universities Public Islam. Population of this
study is that accounting students are in Private Colleges and Universities Public
Islam. This study uses purposive sampling method. Samples were taken from six
semesters of accounting students and eight who have taken courses Accounting
Theory. To test the validity of the data used Pearson correlation, to test the
reliability of the data used Cronbach Alpha while the data used to test the
normality Kolmogorov-Smirnov, and the data used to test for differences
Independent samples t-test. The results are hypothesis 1, hypothesis 2, hypothesis 4,
and 5 are acceptable hypothesis that there are differences in the perception of
earnings management, misstatements in the financial statements, cost-benefit, and
responsibility to the users of financial statements Shariah between accounting
students at university Private Higher Islam and Higher Education General. And
hypothesis 3 was rejected, ie there is no difference between the perceptions of
disclosure of accounting students in Private Colleges and Universities Public
Islam.

Item Type:	Artikel Umum
Keyword:	student perceptions of accounting, the financial statements ethics Shari'ah.
Subjects:	H Social Sciences > HG Finance
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	Msi Khusnul Hidayah
Date Deposited:	13 Feb 2023 06:40
Last Modified:	13 Feb 2023 06:40
URI:	http://eprints.uad.ac.id/id/eprint/39812

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