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PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP FRAUD DI STIE PERBANAS SURABAYA

MUSTIKAWATY, LONIKE REGGIA (2013) PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP FRAUD DI STIE PERBANAS SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Fraud is a act of cheating by a person for personal gain or groups. Fraud occurs because of someone planned action by taking advantage of other parties such as a fake, impersonation, stealing so that the party feels aggrieved. This study aimed to determine differences in accounting students perceptions of fraud by using the questionnaire as a research instrument. Questions within the questionnaire contains the factors that cause someone to do fraud that is Pressure, Opportunity and Rationalization. After that the data processed by using SPSS 20 software. Respondents in this study is students majoring in accounting class of 2009 and 2012.In consideration the students in 2009 is the final semester students who have exhausted all subjects, especially Business Ethics and Professional Accountants so that they understand the issues considered fraud. While the student of class 2012 is a new student who had just had lectures at the college level, and understands only general fraud issues. The results of this survey indicate that many of the respondents are still not sensitive to the problems of fraud in the surrounding environment. There was an effort to sharpen the accounting course is one way to increase the effectiveness of the accounting curriculum in shaping accounting students perceptions of fraud. Keywords : accounting students perception, fraud, pressure, opportunity, rationalization

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 15 May 2017 10:57
Last Modified: 15 May 2017 10:57
URI: http://eprints.perbanas.ac.id/id/eprint/1205

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