Perbedaan persepsi mahasiswa akuntansi terhadap etika penyusunan laporan keuangan
Yulianti Anwar, Fitriany Amarullah ([Fakultas Eknonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2006)
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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 accountingcurriculum -particularly in Indonesia - to emphasize more on ethics and values of the accounting profession. |
| No. Panggil : | J-pdf |
| Entri utama-Nama orang : | |
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| Penerbitan : | [Place of publication not identified]: [Fakultas Eknonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2006 |
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| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| J-pdf | 03-19-931103295 | TERSEDIA |
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