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Perbedaan persepsi mahasiswa akuntansi terhadap etika penyusunan laporan keuangan

Yulianti Anwar, Fitriany Amarullah ([Fakultas Eknonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2006)

 Abstrak

ABSTRAK
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 statements 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.

 Metadata

No. Panggil : J-pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Fakultas Eknonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2006
Sumber Pengatalogan :
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 3, No. 1, Januari 2006: 107-126
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://accounting.fe.ui.ac.id/jaki/FAKULTAS%20EKONOMI.PER%20-%20BAB/JURNAL%20AKUTANSI%20DAN%20KEUANGAN%20INDONESIA.VOLUME.3.%20NO.%201.JULI%202006/PERBEDAAN%20PERSEPSI%20MAHASISWA%20AKUTANSI%20TERHADAP%20ETIKA%20PENYUSUNAN%20LAPORAN%20KEUANGAN.pdf
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
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No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-931103295 TERSEDIA
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