PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN (Studi Pada Mahasiswa Universitas Bosowa Dan Universitas Fajar)
Yolivya Jusvitasari, 2019. Student Perception of the Accounting Study Program Against the Ethics of Preparation of Financial Statements (Study on Bosowa University and Fajar University Students) was guided by Dr. Muhlis Ruslan, SE, M.Si and H. I Nyoman Mariantha, BA, SE, M.M.
This study aims to find out and analyze the perceptions of accounting study students on the ethics of preparing financial statements and to know and analyze differences in perceptions between students of Bosowa University and Fajar University on the ethics of preparing financial statements (Studies in Bosowa University Students and Fajar University). The data used are primary data in the form of questionnaires distributed to students who are still active at the Bososwa University and Fajar University. This study used a sample of 60 respondents, consisting of 30 accounting students from Bososwa University and 30 accounting students from Fajar University. The questionnaires distributed to respondents were 60 and the questionnaires returned were 60. Data collection used the random sampling method obtained from the questionnaire (primary). The statistical test used is the Independent sample t-Test which is processed using SPSS software. The results of this study indicate that there is no difference in perception between students of accounting study programs at Bosowa University and Fajar University