Abstract
This study analyzed the influence of ethics education and love of money on student perceptions of accounting in preparing the financial statements. The study population, the entire accounting student at the State University (PTN) in Makassar. Sampling was purposive sampling method, and is chosen, students who have already taken courses and professional ethics. Methods of data collection in this study, is a questionnaire, after the data is collected and analyzed by SPSS. In conclusion, there is no influence of variables and students' perceptions of ethics education in the preparation of financial statements. With figures from the calculation of the probability of the correlation between the variables of 0.300
Highlights
The financial report is one of the media used to connect the parties with an interest in the company
The process of preparation of financial statements in Indonesia based on the Financial Accounting Standards (IFRSs), and generally accepted SAK; this provides the opportunity for management to do and choose the method of accounting to be applied within the company
Studies show that the accountant with a higher moral reasoning is considered a state or behavior violation as something unethical when compared to accountants who have lower moral reasoning
Summary
Background: The financial report is one of the media used to connect the parties with an interest in the company. This study contains the analysis of the influence of ethics education and love of money toward the perception of students in the preparation of financial statements, which is the development of research Charismawati (2011), Elias & Magdy (2010) and Intani & Suhendra, (2009). The interest of researchers to the problem because of the crisis of public confidence in the accounting profession and performed to detect whether the factor of ethics education and love of money affects the perception of the preparation of the financial statements. Problem Formulation: Based on the background that has been stated above, the main problems to be addressed in this study are: What is the influence of ethics education on students' perceptions of accounting in preparing the financial statements?. Are there differences in perceptions regarding the preparation of financial statements between accounting students who have not taken courses accounting ethics education and students who have taken courses ethics education?
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