PERCEPTION OF ACCOUNTING COMMUNITY ABOUT CREATIVE ACCOUNTING

Lismawati, Lismawati (2014) PERCEPTION OF ACCOUNTING COMMUNITY ABOUT CREATIVE ACCOUNTING. In: “Borderless Economy: Opportunities and Challenges for Businesses in Southeast Asia”, 1314 October 2011, Fakultas Ekonomi Universitas Bengkulu, Indonesia.

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Abstract

Creative Accounting is the process of using the capability of understanding of accounting knowledge to manipulate the financial statements, but do not deviate from the rules of acceptable public. The main purpose of the study is to describe perception of accounting community from gender and status of job for considering creative accounting motive and technique.Measuring instrument to measure perception of Creative Accounting is a questionnaire from Sulistyawan (2006). The populations of this research is accounting practitioners and accounting students in Bengkulu city. The sample was taken about 115 respondent. This analysis used Independent T-Test. The first result of analysis revealed that there are no difference perception between male and famale for considering creative accounting motivation, but there are difference in perception from technique of Creative Accounting. The second result of analysis revealed that there are difference perception between accounting practitioners and accounting students for considering creative accounting motivation and technique.

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