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Pengambilan sampel dilakukan terhadap 135 responden menggunakan teknik purposive sampling, dengan kuesioner yang diuji validitas dan reliabilitas sebelum pengumpulan data. Pengujian hipotesis menggunakan two-way ANOVA. Hasil menunjukkan orientasi etis dan gender tidak berpengaruh terhadap persepsi etis, sedangkan jenis perguruan tinggi berpengaruh signifikan.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/the-influence-of-ethical-orientation-gender-and-type-of-college-on-accounting-students-ethical-perception-of-creative-accounting-practices/231645/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/the-influence-of-ethical-orientation-gender-and-type-of-college-on-accounting-students-ethical-perception-of-creative-accounting-practices/231645.png","ImageObject",300,407,{"name":89,"@type":90},"Aran","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-01","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Penelitian ini bertujuan untuk menguji pengaruh apa saja?","Question",{"text":110,"@type":111},"Penelitian menguji pengaruh orientasi etis, gender, dan jenis perguruan tinggi terhadap persepsi etis mahasiswa akuntansi mengenai praktik creative accounting.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana metode pengambilan sampel dan pengujian instrumen penelitian?",{"text":115,"@type":111},"Penelitian menggunakan purposive sampling dengan total sampel 135. Kuesioner diuji validitas dan reliabilitas sebelum pengumpulan data.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa hasil utama pengujian hipotesis mengenai orientasi etis, gender, dan jenis perguruan tinggi?",{"text":119,"@type":111},"Orientasi etis tidak berpengaruh, gender tidak berpengaruh, sedangkan jenis perguruan tinggi berpengaruh terhadap persepsi etis mahasiswa akuntansi mengenai praktik creative accounting.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},231645,1789066275,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","PENGARUH ORIENTASI ETIS, GENDER, DAN JENIS PERGURUAN TINGGI TERHADAP PERSEPSI MAHASISWA AKUNTANSIMENGENAI PRAKTIK CREATIVE ACCOUNTING  \nThe Influence of Ethical Orientation, Gender, and Type of College Towards Accounting Student’s Ethical Perception on Creative Accounting Practice  \nOleh : Intan Saputri  \nProdi Akuntansi Universitas Negeri Yogyakarta  \n[tan.intan0311@gmail.com](tan.intan0311@gmail.com)  \nDr. Ratna Candra Sari, S.E., M.Si., Ak.  \nStafPengajar Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta  \nAbstrak  \nPenelitian ini bertujuan untuk mengetahui pengaruh: (1) Orientasi Etis terhadap Persepsi Etis Mahasiswa Akuntansi mengenai Praktik Creative Accounting, (2) Gender terhadap Persepsi Etis Mahasiswa Akuntansi mengenai Praktik Creative Accounting, (3) Jenis Perguruan Tinggi terhadap Persepsi Etis Mahasiswa Akuntansi mengenai Praktik Creative Accounting. Pengambilan sampelsebanyak 135 dengan menggunakan teknik purposive sampling. Kuesioner diuji validitas dan reliabilitasnya sebelum dilakukan pengumpulan data penelitian. Hipotesis penelitian diolah menggunakan alat uji statistik two ways ANOVA. Hasil dari penelitian ini adalah: (1) Orientasi Etis terbukti tidak berpengaruh terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Creative Accounting. (2) Gender terbukti tidak berpengaruh terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Creative Accounting. (3) Jenis Perguruan Tinggi berpengaruh terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Creative Accounting.  \nKata kunci: Persepsi Etis Mahasiswa Akuntansi mengenai Praktik Creative Accounting, Orientasi Etis, Gender, Jenis Perguruan Tinggi.  \nAbstract  \nThe Objective of this research are to examine the influence of: (1) The Ethical Orientation towards The Accounting Student’s Ethical Perception on Creative Accounting Practices,(2) Gender towards The Accounting Student’s Ethical Perception on Creative Accounting Practices, (3) The Type of College towards The Accounting Student’s Ethical Perception on Creative Accounting Practices. Purposive sampling technique was employed to obtain 135 sample of the research. The questionnaires has been test validity and reliability. Hypothesis were analyzed using a statistical test two-way ANOVA. The results of this research show that: (1) The Ethical Orientation doesn’t affect towards The Accounting Student’s Ethical Perception on Creative Accounting Practices. (2) Gender doesn’t affect towards The Accounting Student’s Ethical Perception on Creative Accounting Practices. (3) The Type of College affect towards The Accounting Student’s Ethical Perception on Creative Accounting Practices.  \nKeywords: Accounting Student’s Ethical Perception on Creative Accounting Practices, Ethical Orientation, Gender, Type of College.  \nPENDAHULUAN  \nPerubahan standar akuntansi dari US GAAP (Generally Accepted Accounting Principles) ke International Financial and Reporting Standards (IFRS) membuatlingkungan akuntansi menjadi lebih kompleks, serta aturan akuntansi menjadilebih fleksibel karena standar akuntansi (IFRS) berbasis principal-based ataumengatur hal – hal yang utama saja. Fleksibilitas standar akuntansi merupakan salah satu pendorong terjadinya creative accounting (Largay, 2002) . Hal ini yang membuat akuntan mendapat kebebasandalam memilih metode akuntansi yang digunakan untuk menyusun laporankeuangan.  \nCreative accounting merupakanproses dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan akuntansi dan  \nmenggunakannya untuk memanipulasi pelaporan keuangan. Menurut Sulistiawan (2006) creative accounting merupakanusaha organisasi atau badan usaha untuk memanfaatkan teknik dan kebijakanakuntansi guna mendapatkan hasil yang diinginkan. Creative accounting merupakan hal yang kontroversial karenadilema etika yang harus dipertimbangkanoleh profesional akuntan ketika menggunakan teknik tersebut dalampelaporan keuangan karena praktik creative accounting tidak melanggar aturan  \nhukum dan standar ak","cbCaiqIZi5BUl7gv","https://ap.wps.com/l/cbCaiqIZi5BUl7gv","pdf",595605,13,"Indonesian","# PENDAHULUAN\n## Perubahan standar akuntansi dan munculnya creative accounting\n## Definisi dan kontroversi creative accounting\n## Krisis etis profesional dan orientasi etis\n## Idealisme dan relativisme (orientasi etis)\n## Gender dan persepsi mahasiswa","[{\"question\":\"Penelitian ini bertujuan untuk menguji pengaruh apa saja?\",\"answer\":\"Penelitian menguji pengaruh orientasi etis, gender, dan jenis perguruan tinggi terhadap persepsi etis mahasiswa akuntansi mengenai praktik creative accounting.\"},{\"question\":\"Bagaimana metode pengambilan sampel dan pengujian instrumen penelitian?\",\"answer\":\"Penelitian menggunakan purposive sampling dengan total sampel 135. Kuesioner diuji validitas dan reliabilitas sebelum pengumpulan data.\"},{\"question\":\"Apa hasil utama pengujian hipotesis mengenai orientasi etis, gender, dan jenis perguruan tinggi?\",\"answer\":\"Orientasi etis tidak berpengaruh, gender tidak berpengaruh, sedangkan jenis perguruan tinggi berpengaruh terhadap persepsi etis mahasiswa akuntansi mengenai praktik creative accounting.\"}]","PENGARUH ORIENTASI ETIS, GENDER, DAN JENIS PERGURUAN TINGGI TERHADAP PERSEPSI MAHASISWA AKUNTANSI MENGENAI PRAKTIK CREATIVE ACCOUNTING | PDF",20]