IMPACT OF PERSONAL VALUES, GENDER, RELIGIOSITY, AND KNOWLEDGE OF ACCOUNTING ETHICS TOWARDS A STUDENTS PERCEPTION OF CREATIVE ACCOUNTING

Radya Avrialldo Herlambang, Prof. Syaiful Ali, MIS., Ph.D., Ak.,CA.

2024 | Skripsi | AKUNTANSI

Tujuan dari penelitian ini adalah untuk mempelajari pengaruh Personal Value, Religiusitas, Pengetahuan Etika Akuntansi dan Gender terhadap Persepsi Akuntansi Kreatif dari mahasiswa UGM. Penelitian ini mengumpulkan 197 mahasiswa S1 Akuntansi UGM di Yogyakarta sebagai responden. Data dikumpulkan menggunakan kuesioner online yang disebarkan melalui media sosial seperti LINE dan WhatsApp, serta meminta bantuan dari departemen akademik fakultas ekonomika dan bisnis UGM untuk menyebarkan email. Data tersebut kemudian dianalisis menggunakan PLS dengan 7 variabel eksogen, variabel Personal Value dibagi menjadi empat yaitu,  Openness to Change, Self-Transcendence, Self-Enhancement, dan Conservation. Variabel lainnya adalah Gender, Pengetahuan Etika Akuntansi, dan Religiusitas. Variabel endogen dalam penelitian ini adalah Persepsi Akuntansi Kreatif. Hasil penelitian menunjukkan bahwa Personal Value mempunyai hubungan yang signifikan yaitu Self-Enhancement, Conservation,  dan Openness to Change, sedangkan Gender, Religiusitas, dan Pengetahuan Etika Akuntansi tidak memiliki hubungan yang signifikan terhadap Persepsi Akuntansi Kkreatif.

The objective of this research is to study the influence of personal value, religiosity, knowledge of accounting ethics and gender on the UGM undergraduate accounting student’s perception of creative accounting. This study collected 197 UGM undergraduate accounting students as its respondents in Yogyakarta. The data was gathered using an online questionnaire distributed using social media like LINE and WhatsApp, while also enlisting the help of the faculty of economics and businesses’ academics department to spread emails. The data is then analyzed using PLS with 7 exogenous variables, personal values variables including openness to change, self-transcendence, self-enhancement, and conservation with other variables being gender, knowledge of accounting ethics, and religiosity. The endogenous variable in this research is the perception of creative accounting. Results indicate that personal value does have a significant relationship, namely self-enhancement, conservation, and openness to change, meanwhile, gender, religiosity, and knowledge of accounting ethics does not have a significant relationship with the perception of creative accounting. 

Kata Kunci : Perception of Creative Accounting, Personal Value, Creative Accounting, Gender, Religiosity, Persepsi Akuntansi Kreatif, Akuntansi Kreatif, Gender, Religiusitas