Accounting Students' Perceptions regarding Accounting Fraudulent Actions

Abstract

The accounting profession must be carried out with a professional attitude that is fully based on existing moral and ethical standards so that it is able to face pressures that arise from oneself and from other parties, where a person's ability to understand and be sensitive to ethical issues is also greatly influenced by the environment in which they live. he is. In this case, one factor that can influence an accountant's behavior is the world of education. This research was carried out by survey using primary data from respondents who filled in questionnaires distributed to 140 accounting students from the class of 2019 using a simple random sampling technique. The data obtained was then processed using statistics as an analytical tool to test the proposed hypothesis, namely to find out whether there were differences in perceptions between male and female accounting students at UPN Veteran East Java regarding acts of accounting fraud, and analyzed using Independent Sample t-test analysis. The analysis results concluded no difference in perception between male and female accounting students regarding acts of accounting fraud by looking at the t-count of 0.129 with a significance level of 0.898, greater than 5%. Thus, the hypothesis proposed by the researcher was not proven true. The small sample and scope of the student may have caused this result. Therefore, future research may study a large sample with different backgrounds. This research contributes significantly to the literature on accounting fraud and provides valuable insights for practitioners, educators, and policymakers in the accounting field.