PENGARUH GENDER, TINGKAT PENGETAHUAN AKUNTANSI, DAN ETIKA PROFESI AKUNTAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI CREATIVE ACCOUNTING

Abstract

The study aims to determine the effect of gender, level of accounting knowledge, and professional accounting ethics on accounting students ethical perceptions of creative accounting.. The independent variables were gender, level of accounting knowledge, and professional accounting ethics.. While the dependent variable is the ethical perceptions of accounting students regarding creative accounting. This type of research is quantitative research, because the primary data with the data collection methods is in the form of a questionnaire via google form. The population in this study were undergraduate accounting studenst at The Universitas Islam Malang, State University of Malang, and Brawijaya University. The data collection technique used the slovin formula. Based on this method, the number students used was 87 respondents. The hypothesis was tested using descriptive statistical analysis, test instruments, test for normality, classic assumption test, multiple linear regression analysis, and hypothesis testing using SPSS tool. The results showed that the gender variable has no effect on the ethical perceptions of accounting students regarding creative accounting, the level of knowledge accounting variable has a negative and significant effect on the ethical perceptions of accounting students regarding creative accounting, the professional accounting ethics variable has a positive and significant effect on the ethical perceptions of accounting students regarding creative accounting.

Keywords: Gender, Knowledge Accounting Level, Accountant Professional Ethics, Ethical Perception, and Creative Accounting.