Abstract
The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.
Highlights
Accounting has varying definitions from the point of view of experts
In contrast to the opinion stated by Odia & Ogiedu (2013) that creative accounting is a fraudulent action by manipulating financial statement information for the benefit of the company
In line with the opinion of Remenaric, et al (2018) who said that the activity of changing financial information in creative accounting provides a great opportunity for accountants to commit fraud
Summary
Accounting is an activity of recording, interpreting data, and reporting of financial transactions of a company which can be used by interested parties in making economic decisions (Charles & Walter, 2007; Renaldo, 2012; Roberts & Scapens, 1985; Somantri, 2011). This means that accounting plays a very important role as a guide to financial statement information (Pamungkas, 2014). In line with the opinion of Remenaric, et al (2018) who said that the activity of changing financial information in creative accounting provides a great opportunity for accountants to commit fraud
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