Persepsi Etis Mahasiswa Akuntansi Atas Praktik Akuntansi Kreatif

Bahiroh, Lu`luil (2015) Persepsi Etis Mahasiswa Akuntansi Atas Praktik Akuntansi Kreatif. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilatarbelakangi oleh fenomena praktik akuntansi kreatif yang menjadi perdebatan dikalangan para peneliti baik dari segi definisi, penerapannya, maupun dari segi etika, serta tujuan Jurusan Akuntansi untuk menghasilkan lulusan yang mampu bersikap profesional, etis, dan religius. Penelitian ini bertujuan untuk memahami secara mendalam persepsi etis mahasiswa mengenai praktik akuntansi kreatif. Dalam rangka menggali persepsi etis mahasiswa, desain penelitian studi kasus tunggal digunakan sebagai metodologi penelitian terhadap mahasiswa semester delapan Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Temuan mengindikasikan bahwa persepsi etis mahasiswa dibentuk melalui serangkaian proses dalam pembentukan pemahaman etika, yaitu peran orang tua, lingkungan, dan pendidikan. Selama proses tersebut, mahasiswa juga memiliki pengalaman dalam melakukan tindakan yang tidak etis. Sehingga, akan menghasilkan dasar etika mereka yang akan memengaruhi cara mahasiswa dalam bersikap dan menghadapi setiap masalah dalam kehidupannya, termasuk dalam memahami praktik akuntansi kreatif.

English Abstract

This study is motivated by the phenomenon of creative accounting practices that are being debated among researchers in terms of the definition, implementation, and in terms of ethics, as well as the goal of Department of Accounting to produce graduates who are able to behave professionally, ethically, and religiously. This study aims to understand in depth the ethical perceptions of students about creative accounting practices. In order to explore the ethical perceptions of students, the design of a single case study was employed as a research methodology. Three students of Accounting Department in the Faculty of Economics and Business, University of Brawijaya, were taken as informants. The findings indicate that the ethical perceptions of students formed through a series of processes in the formation of ethical understanding, namely the role of parents, environment, and education. During the process, students have experienced unethical conduct. In this way, they will produce their own ethical basis which affect the way students behave and deal with any problems in their life, including the understanding of creative accounting practices.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2015/368/051504396
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Endang Susworini
Date Deposited:	08 Jul 2015 14:17
Last Modified:	01 Nov 2021 03:52
URI:	http://repository.ub.ac.id/id/eprint/107960

Text 115020300111041_LU'LUIL_BAHIROH.pdf Restricted to Registered users only Download (5MB)

Actions (login required)

View Item