• We are available for your help 24/7
  • Email: info@isindexing.com, submission@isindexing.com


Paper Details

Understanding Of Accounting Students About Earning Management To Preparation Of Financial Statements, And Code Of Ethics Accountant (Case study at the Widyatama University)

Eddy Winarso, Dr. Revelino D. Garcia

Journal Title:Proceedings Journal of Interdisciplinary Research
Abstract


OECD based on one component of Corporate Governance is the existence of adequate financial reporting system. Wyatt (2004) mentions that there are weaknesses in accounting, is the greed of individuals and corporations, providing services that reduce independence, too 'soft' on the client and avoiding participation in existing accounting rules. Should give greater attention in accounting education on two things, namely the appreciation of the accounting profession and an appreciation of the ethical dilemmas. This can be manifested in a subject, teaching method to the preparation of the curriculum which is based on the values of ethics and morals. The development of accounting education based on ethics is needed feedback about the current conditions. This study aimed to determine students 'perceptions with intent to know the understanding of earnings management in the preparation of the financial statements and the effectiveness of the existing curriculum in shaping students' understanding of accounting. The study sample consisted of 139 students majoring in Accounting S1 Regular programs are divided into 100 final year students and 39 new students. It also conducted tests of differences with other accounting courses, the number of samples used in this study were 156 students in Accounting Diploma program, and 62 students of the Accounting Profession. Based on the research results, (1) that the disclosures of information to the problem avoid differences between groups of respondents. (2) The student refuses accounting earnings management. (3) The difference in the curriculum between studies in accounting education programs lead to differences in perception between students across the course. (4) The process of teaching in S1 has managed to give a better understanding to the students that accountants require interaction with the environment.

Download