Influence Perception Accounting Students against Ethics Preparation of Financial Reporting (Empirical Study on Accounting Students of the Faculty of Economics, University of Muhammadiyah Tangerang 2013)

Abstract

The aim of the study was to determine whether there is influence perceptions of ethics in the financial statements . This study was conducted to test the hypothesis proposed by using research methods that have been designed according to the variables - variables to be studied in order to obtain accurate research results, the discussion in research methods include types and sources of data, population and sample , data collection methods , and data analysis techniques . The type in this study , is a quantitative descriptive study . Based on the goal , which is to be achieved is to test Effect of Accounting Students Perceptions Of Ethics Financial Statements where the population in this study were all students of the fifth semester study program ( Prodi ) Accounting, amounting to 160 people. The sample in this study is the fifth semester students Study Program ( Prodi ) Accounting Faculty of Economics, University of Muhammadiyah Tangerang. The criteria for a viable examined in this study are as follows: a). Students actively fifth semester study program ( Prodi ) Accounting Faculty of Economics, University of Muhammadiyah Tangerang, b ). Willing to be researched, c ) . Cooperative . In connection with the investigators have the time , so it is not possible to take all the population samples obtained as many as 61 students. From these studies it can be concluded that the increase in perception will have a positive impact on improving ethics. It is proved by testing the hypothesis t , from the analysis of the data shows that the value of t obtained is equal to 1.078 and a significance value of t is equal to 0.286. It can be concluded that there is significant influence variable student perceptions of ethics . Thus it can be stated that this hypothesis is accepted , which means that the perception of positive and significant effect on the financial statements of ethics.

Keywords : Perception , Ethics , Accounting Students