Persepsi Mahasiswa Tentang Nilai-Nilai Etika dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab

(1)

! " # $ % % # & # # ' ( ' ' &

(2)

! , ) # - .*++*/# & # ( , ( % 0 & ( 12"3 *# .*++4/# & 5 # # 0 & ( # 6 # 0 & & ( 1 # 0 1 , ( 0 & ( % 7 & 7 & # & * /(

(3)

" # $ %$ $ &$'& .3 # ( # *++8/ )( & (*( (9( (:(5 0 # (; & # .3 # ( #*++8 < 9;= 9;>/< ? 0 5 0 . 5 5 /# 5 5 # 0 # # #

& & 5 ( &

& & ( (# & &) # & ( # * # 1 # .*++9/( # # # # # &# .)>>=/( # ( # # (

(4)

+ # $ * & & # 0 # # # 1 # .*++9/( ( 1 ( # 5 # ( 5 ( # * + ( 1 ( . +# * # + . /( ,# & ' * -@ .)4:= )=9*/ 1 .)=+8 )=49/# 1 .*++9/( # ( ( A B # 0 0 # C D # ( # # # # # # 0 ( .# & ' * $ - % % E F # &# .)>>=/( # 0 (

(5)

/ # # ( # ( 1 0 # # # # # # ( ( " # 5 # # # &# .)>>=/# % .)49: )=+:/# # .)>;>/# ( # ( 0 ( % . )4*: )=+:/ & & # # . *+++/# # B B( % & ( ( 5 # ( 0 ( D # 0 &# ( 0# 0$ * 1$& *2 3$ $ 4 *2 $ -5 1 # &

& # &# .)>>=/# &

. / ( 1 0 0 &

#

# .& & /

(6)

6 & ( " 0 & # # &# .)>>=/( & ( & ( & ( 0 & 0 ( & # # # # ( & & 0 & ( 0 & ( & ( & ( % " ., - $ / ( " ( 1 < "( . + " & 0 ( " < )( & # *( # # & # 9( & & 5 (

(7)

7 ( . + " & & ( " < )( & # 0 G 0 ( *( & & & ( 9( & ( 3( ., + " 0 & ( < )( & ( *( 5 ( 9( # # 0 ( :( & ( ;( & 8( 0 & ( ( D 5 " ." # - $ + " & # & ( " < )( & 0 &( *( 1 & 5 # (

(8)

(8 $ 9 3 $- ' $2 % $ 2& % $ %%2 % ) , # 2& $ 2& H # .)>>>/( # . / # 0 # ( 0 ( 0 # 0 ( 0 ( # ( # / ( # 0 0 ( ( & # # ( % ( # # 0 # 0 0 ( ,# 20 9 0 - 0 - $ 2& 0 # . /# 0 . +# . +# . +# . +# . +# . 0 /# ( .*++;/( 1 & & (

(9)

( # <& $ % % -.# &$' 1 * / & & ( % # % & # # - # .)>44/( 0 . / # 0 ( # ? B. +( D # 0 ? B # 5 7 # ( 1 ( & 0 . /( 0 . / 7 5 ( 1 0 ( ( # # 0 5 (.)>>4/# # ! #.*++)/( 0 & # &# 0 . # & /(

(10)

(( 0 . 5 + & # & ( # ( 2 00 0 # # 5 ( % .$ 0 + # 6 ?" # B ? .5 & /B ( 0# $ %%2 %3 ) , 0 - $ 0 $ # # .)>=8/# .*++4/( # # # # # . # 0 # /# .& + # 1 " # 1 # ( # # @@ 1D" *++* 1 1 (

(11)

( $# 0 * '$ $ & & " " # " % & " . /# ( " & # & # ( 1 ( " . 2 / & " # < & $ % % % $ # # 3 # - #.*++*/# # & ( % & # & & & 0 ( & 0 # - # .)>>>/( D # # 3 & #, *, + $ , *$,/# ( "00 . /# & ( 1# 2 0 "00 1 .2"1 /# 1 2 0 "00 3 0 (*# # .*++4/ & % &

(12)

(! % % # & ( ! 5 & < ? & & B# 5 & ? B ? B ? B( ! 5 ( ! ? ?# & ( 0 . /# & ? 5 & . /B# A B# ? 0 B( 5 & # .*++4/#B I(( 5 0 0 # 0 B( % & 5 & 0 ( ? B ( # & ( 1 ? B & ( ! ! 5 ( $ $- &$,$-2 9 " 0 , F 0 & G# .)>>>/# ( -& # (

(13)

(" & # .*++9/# & ( & & # ( DF3 0 $ D #. )>>9/# # 1 # .*++:/ ( # 2 # .*++;/ " ( -. /( - ( 0 ( - 0 & ( " # 1) ! # ( & # # & 0 ( 1 & . & 0 / . / & (

(14)

(+ $ %* $ * ( ( # 0 0 # # ( . 0 & /# # # 5 7% # # ( # 0 # # 0 . + . + 0 # # , & & 5 # ( " & # ( 1 , ( ' $& & $ $- : - )< " & " ( - *< " & & & (

(15)

(/ - 9<" & 7 & 7 ( - :< " ( *$ $ %* $ * $ 0$ $

(16)

$-(6 # . % $ $-& # # 0 # & & 0 0 & ( (# $1$ & ; ,$-' & " @ 5 ( & 7 # ( < # # # D 5 7 % # ( 0 # # & < )( # # , ( 1 ( *( # # ( , ( 1 ( 9( # ( , ( 1 ( :( D & # ( , ( 1 (

(17)

(7 1 , ?1 , H B " ; # # , # ; J # :J # 9J 7 # * J # ) J ( # & # & # 5 .K 0 / ( 1 " # # 1 5 < * *

9+++

>8# 44

)

) 9+++ +#)

4

# )++ ( 1 0 0 # # 0 < & ( . /( < )( @ ! # # # # $ ( 2 0 +#8+ +#4+ # H G # .*++;/( *( @ ' # 5 ( @ 5 ' ( 5 0 ( -@ ' < -+ < J + #

(18)

8 -+ < E? + # @ ' < & L +#+;# - .' / & M +#+; -+ . ' / 9( 1 &# # # & # # 5 5 ( :( @ - # # # & +#+;( -+)< & " 7 & 7 & ( -+*< & & & -+9< & 7 & 7 ( -+:< ( 1 - $&' 0$ )++ # ;; :; # 9; 8; # & 4) # & *> ( 3 ; - 0 & 5 <

(19)

)( *( 9( :( D & ;( 1 5 & ( 3 $- , - & @ 0 # 5 # # .1 # & # )>=># 1 *+++/( 1 11 <

$ &

<

, . =&

-'

$'2 2&

+#8*)>

!

+#8):*

!

+#8*:9

!

D

&

+#84=*

!

+#4):*

!

,$- : 3 $- , - & 3 0 F 3 & " " % +#8+# " % ( & * $&* ' ' 0 * # '$ $ &

(20)

( : *2 $ - $ '$ * %* 9 % $ 0 * '$ $ & ' 1$& - 9 0$ % '$ %$ , % '$ %$ 2 0 *$ $ ' - # * 7 <)N 1 1 # +N 1 O 8>N 1 O )>N 1 1 ( - & 1 )# *# 9 ( (: *2 $ - $- *2* 2% & $ $* &$&2 0$ % 2*2 9 % ,$ - *2> '$ 2 > & 0 ' 1$& - 0 & 0 $* &#

9 <)N

#);N # ;*N # 9*N

( 0 =:N =:

# ( 1 0

(21)

: *2 $ - $ ,2 - ' 9 % 3$- & 0 * ' $ $ & 1 2 2* $ '$ -$ 1 & 9 % $-$? 0 0 ' 0 0 -* # : <)N # )*N # :=N # 9>N ( 7 0 0 & ( (# $ & : *2 $ - $ & * 1 & 9 % 0 '$ -$ 0 - '$*$ 3 > *$.2 -, - 0 @ * -$ 9 % ,$ )$ % 2 0 '$ -2* &$. 2*2 # ;( <9N # )8N 7 # :=N # 99N ( 7 & & & ( 7 & # (

(22)

!

(: *2 $ - $ % 1 & * *$' 0 , ) 0 - * 9 0$ %

*$ & 1 & 9 % 0 '$ -$ 0 - '$*$ 3 0 $ % ) & , ) 2 2*

$ 3 $ 3 % 9 *$ & # 8 <*N # >N #) 8N # ;;N # )=N ( 49N 49 7 & 0 0 G ( : *2 $ - 0 * $ %%2 * 1 & & 9 % 0 '$ $ 0 -'$*$ 3 2 2* $ 0 ' * *$2 2 % -$% - 2 0 * $ & $- -2 ' * *$ % # 4 7 <*N # )8N # )=N # 9=N # *8N ( 7 8:N 8:

(23)

" & & () =N )= & # & & ( -( # $3232 : *2 $ - $ % 0 * 1- * *$'$ % 9 % $ & 2'2 $ &2 = <;N # *;N # ;=N # )*N ( & # (

(24)

+ (: *2 $ - $ 0 0 0 * $ - , 0 - &$% - * ? & 9 % 0 ' $ % , *$ '2 # > <)N # >N # *;N # :4N # )=N ( 7 0 # 0 ( : *2 $ - $ - * &$ 2 0 > '$ > *$ 2 , 2 9 % * $ '$ % 2 &$% - . 0 * 0 - '$*$ 3 # )+ <*N # =N # *;N # 9)N # 9:N ( )+N )+ # # & ( *; # 7 # ( 8; # 0 (

(25)

/

!: *2 $ - 0 * $ - , , * &$. * 1 2'2 ' & 1 0 - 0 * 9 %

* $ %% % -* *$,$ & - % & & 9 % & 0 232 9 % $ &#

)) 7 <*N # )9N # )=N # ;*N # );N ( );N ); # ( 1 0 : 0 9#8;(

": *2 $ - $ % *2 0 $ ,$ 2* *$ $ , & ' 1$&& - &$

*$ 0 - 9 9 % * $ % - % '$ - 9 % $ 3 0 %%2 % 3 ) , 9 2'2

(26)

6 )* 7 <)N # :N # *;N # ;4N # )9N (4+N 4+ # 0 ( +: *2 $ - $ ,$ 2* 1 & 0 '$ - ' 1$&& - 2'2 ' 9 % $ %2 2 %* 2'2 9 % 0 * $ %2 2 %* # )9 <)N # 8N # *;N # ;9N # );N ( 8=N 8= # 0 (

(27)

7 /: *2 $ - $ % 0 0 0 - *$ *2 &$ 2 $ , 2 *$% 9 % * $ .$ * , * ' 1$& # ): <)N # 8N # )9N # ;+N # 9+N (=+N =+ # & ( !# ,3$* 1 &

,3$* : *2 $ - $ %* 2 * & * 1 & &$. 0 - 0 ,9$* 1#

< 9N #

)+N # ;+N # 94N ( =4N

=4 #

& & &

(28)

!8

,3$*(: *2 $ - &$'$ 2 9 $ %2 %* '* &$ 2 1 & 9 % $-$?

9 % 0 ' 0 '* 2 2* $ % & -* &2 2 '$ 0 '$ %%2 - ' > '$ % 0 $* $ 0 & 9 % 0 & ' * # )8 < *N # )N # )*N # ;=N # *4N ( 0 & & 5 # # 9N 9 ( "# $ 9 %%2 % ) , 3$ $

: $ %%2 % 3 ) , & '$ 92&2 0 '$ 9 3 - ' *$2 % '$ 2&

)4# < )N # 8N # ;; N # 9=N ( 0 # # 0 (

(29)

! (: ' *$2 % '$ 2& $- 0 &2&2 0 0 & 3 * &$&2 0$ % ' & ' *2 & 9 % ,$ - *2 2 2 0 0 $& # )= < 8N # 8)N # 99N ( 0 # 0 # # 0 1 " % (

: $ 2 1 & 0 - - ' *$2 % '$ 2& $- 0 2 &$. -$ %* '

(30)

!( )> < *N # );N # :>N # 9:N ( - 0 0 0 # )++ *N * # );N ); )++# ? B ( " :>N 9:N & 5 0 0 0 ( !: ' *$2 % '$ 2& 0 * $ % 02 % 1 & 2 1 * $ -9 % 0 * ,$ > 0 0 * $ % - %* 1 & 2 1 * $ -*+ <*N # ;N # )4N # ;)N # *;N ( 4N 4 0 # 48N 48 0 # 7 & @ 5( % (

(31)

! ": $ %%2 % 3 ) , & & & $ '$ %$ 0 - $ $ 0 - '$ 2& #

*) < *N #

)=N # ;8N # *:N #

=+N =+ 7 0

0 5 (

"# 3 - & $ &$'& & &) #

5 /&

$ & * % 1 * & & , 2 &

-A 0 * -+ #-+-+ -+ + #++ + + #++ + D & + #++ + + #++ + 1 & 1 & # P ( ,$- 3 - & $ & * *2 $

(32)

-!! B# 3 ' $& & ,$0 # # -+)< & " ( - )< " & " ( < < M +#+;# -+ L +#+;# -+ 0$ $ 9 $ & * % 1 * & - *A $ 8 ) D ) " % & ( +#))9 -+ * D * " % # # & ( +#+;> -+ 9 D 9 " % & & 5 ( +#==> -+ : !) " % & # 0 G 0 ( +#8)+ -+ ; !* " % & & ( +#+9+ -+ 8 !9 " % & ( +#+:> -+ 4 ) " % & ( +#*9+ -+ = * " % 5 ( +#9=+ -+

(33)

!" 0$ $ 9 $ & * % 1 * & - *A $ 8 > 9 " % # # 0 ( +#4=8 -+ )+ : " % 0 & & ( +#*>= -+ )) ; " % & ( +#+** -+ )* 8 " % & & ( +#+)+ -+ )9 4 " % 0 & ( +#+8= -+ ): D ) " % & 0 &( +#;;+ -+ ); D * " % & 5 # ( +#)=) -+ 9 -* *# 9. *J " % & & O 9J " % & /# ; 8(. ;J " % & O 8J " % & & (/

(34)

!+ ((-+* < & & & ( - *< " & & & ( < < M +#+;# -+ L +#+;# -+ 0$ $ 9 $ & * % 1 * & - *A $ 8 ) D ) " % & ( +#)*9 -+ * D * " % # # & ( +#4++ -+ 9 D 9 " % & & 5 ( +#)=8 -+ : !) " % & # 0 G 0 ( +#4*> -+ ; !* " % & & ( +#4+8 -+ 8 !9 " % & ( +#9)= -+ 4 ) " % & ( +#=+: -+ = * " % 5 ( +#+*4 -+

(35)

!/ 0$ $ 9 $ & * % 1 * & - *A $ 8 > 9 " % # # 0 ( +#)=) -+ )+ : " % 0 & & ( +#:49 -+ )) ; " % & ( +#*;* -+ )* 8 " % & & ( +#9;9 -+ )9 4 " % 0 & ( +#*8; -+ ): D ) " % & 0 &( +#9;) -+ ); D * " % & 5 # ( +#:); -+ & 7 & 7 * " % 5 ( ( -+9< & 7 & 7 ( - 9<" & 7 & 7 (

(36)

!6 < < M +#+;# -+ L +#+;# -+ 0$ $ 9 $ $ & * % 1 * & $ A - * 8 ) ) +#>>9 -+ * * , % +#8>+ -+ 9 9 1 & 0 +#9:; -+ : : , & & # & & +#;98 -+ ; ; ( +#8>) -+ & 7 & 7 # 0 ( !# -+:< ( - :< " ( < < M +#+;# -+ L +#+;# -+

(37)

!7 & # # 0 # 0 & 7 (

>

'2-& ( < 0$ $ 9 $ $ & * % 1 * & $ A - * 8 ) ) +#::) -+ * * , % +#48* -+ 9 9 1 & 0 +#:+; -+ : : , & & # & & +#:+9 -+ ; ; ( +#>:* -+

(38)

"8 %( 1 < )( # 0 ( *( # 0 ( 9( # 0 # 0 ( :( D & # 0 D & ( ;( # 0 & # 0 ( %%(@ - < )( & 7 ( 1 0 7 * *# 9. *J " % & & O 9J " % & /# ; 8(. ;J " % & O 8J " % & & (/# 0

(39)

" 0 # ( *( 7 & 7 7 & 7 ( 1 0 * " % 5 ( 1 0 7 & 7 7 & 7 & 7 ( 9( & 7 & 7 # 0 ( :( 7 7 ( 7 7 # 0 0 # # 0 # 0 & 7 ( $ $ , & " < )( 1 7 & @ # . /(

(40)

"( *( )++# 1 5 ( 9( 0 7 # 0 # ( :( ' 7 # & # 7 ( ;(

!

"#

$

' -*-6&+ < )( )( ( *( *(' # # .( 7 # /( 9( 9( 0 # 0 & ( :( :( # ' - & *-6&+

(41)

"

B

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

(42)

"! # ( .*++9/# " P " & " # %" !%1 " @ " 1%#"@ % % H $ % 2D! "1%#' 9# (9 ( & < " " D 1 # @! ", %1 %1 " " @ " 1%# ' 9 ( *# 1 % # ( 1 # - ( .*++9/# % " %1 %1# " # , 2 6@ 5 # ( )( H 6 ( 1 # .*++:/# 5 " " 2 @ 5 0 # 1 0 % ( 1 && # .)>=>/# D ,% %" 1@!'"%# , 9 1# ( 1 # @ # .*++9/#% - ) $ ) $ 2 # P $ 1 # % 0# @ 1 " 0 # (.)>=8/# $ #, 2 @ 5 % # ( #2 (.*++;/#' - $ ' . 5 1 " '%%% 1 # ); )8 1 *++;# 4>* =+4

(43)