Persepsi Etis Mahasiswa Akuntansi Atas Praktik Akuntansi Kreatif (Studi Empiris Pada Mahasiswa Sarjana Akuntansi STIE Perbanas Surabaya)

Abstract: The Ethical Perception Of Accounting Students To Creative Accounting Practices. This study aims to find out the perceptions of undergraduate students accounting STIE Perbanas Surabaya to creative accounting practices. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 undergraduate accounting students STIE Perbanas Surabaya as informants. Interview results on creative accounting practices was then analyzed. The results of this study showed that creative accounting practices can not be accepted from creative accounting theory. Students also perceived that creative accounting is unethical act. Key words: Perception, Accounting Students, Creative Accounting Practice