Nurul Fauziyyah


Penelitian ini bertujuan untuk menguji pengaruh sex orientation terhadap persepsi etis mahasiswa pada manajemen laba. Penelitian ini menggunakan metode survei dengan menggunakan kuesioner yang disebarkan langsung kepada 93 responden yang merupakan mahasiswa Magister Akuntansi (MAKSI) dan mahasiswa Pendidikan Profesi Akuntansi (PPAK) Universitas Gadjah Mada. Penelitian ini menggunakan uji beda t-test sebagai alat analisisnya. Hasil penelitian menunjukkan bahwa perbedaan sex orientation tidak mempengaruhi perbedaan persepsi etis yang dimiliki oleh individu.


Sex orientation, Persepsi etis mahasiswa, Manajemen laba

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Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. Universitas Budi Luhur, Jl. Ciledug Raya, Petukangan Utara, Jakarta Selatan, DKI Jakarta 12260, Indonesia

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