PERSEPSI KARYAWAN DAN PEMODAL TERHADAP ETIKA PELAPORAN KEUANGAN ( STUDI KASUS PENERAPAN SAK EMKM PADA UMKM DI JALAN GATOT SUBROTO SEMARANG BARAT )
Skripsi, S1 - AKUNTANSI, 2023
MUHAMMAD RISQI
Pembimbing
- Pembimbing 1 : Intan Imam Sutanto, S.E, M.Si
- Pembimbing 2 : Yani Susetyo, S.E, M.Si
Penguji
- Penguji 1 : Drs. Sugiarto, S.E, M.Si
- Penguji 2 : Samto, S.E, M.Si
- Penguji 3 :
URL
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ABSTRAK
ABSTRAK
Laporan keuangan memiliki fungsi
tersendiri bagi penggunanya. Tanggung jawab etika seorang akuntan adalah
menyajikan informasi dengan jujur dan tidak ada unsur keberpihakan . Dalam
menjalankan seorang akuntan harus mematuhi
nilai-nilai etika yang sudah ditetapkan. Maka penelitian ini bertujuan untuk
melihat perbedaan prespektig seorang karyawan dan pemodal terhadap etika
pelaporan keuangan.
Karyawan dan pemodal adalah dua
variable yanga akan di uji perbedaanya terhadap Etika Pelaporan keuangan .
responden dalam penelitian ini adalah karyawan dan pemodal di beberapa outlet
UMKM di Jl Gatot Subroto Semarang Barat . Etika pelaporan keuangan pada
penelitian ini di wakili oleh lima variable
konstruk yakni, erning management, disclosure, misstate, cost-banefit,
responsebelity . Jumlah keseluruhan kuisoner yang di sebar 36 ke semua kelom
responden . sedangkan untuk menguji kedua variable independen penguji
menggunakan ANOVA sebagai alat ujinya. Untuk menggunakan anova penguji harus
memenuhi uji homogeniti dan random semplingnya agar variable dapat di uji
menggunakan anova.
Hasil penelitian ini menunjukkan bahwa
antara kelompok pemodal dan kelompok karyawan tidak terdapat perbedaan persepsi
mengenai etika penyusunan laporan keuangan baik dalam prinsip, manajemen laba,
salah saji laporan keuangan,pengungkapan informasi, dan biaya manfaat, terhadap
pengguna laporan keuangan hal ini dapat dilihat dengan nilai signifikansi
sebesar >0,05 hanya saja terdapat perbedaan di konstruk responsebility.
Kata
kunci : persepsi, etika, pemodal, karyawan,laporan keuangan
Keyword : Keywords: perception, ethics, investors, employees, financial reports
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