ABSTRACT
Creative Accounting is the process of using the capability of understanding
of accounting knowledge to manipulate the financial statements, but do not
deviate from the rules of acceptable public. The main purpose of the study is to
describe perception of accounting community from gender and status of job for
considering creative accounting motive and technique.
Measuring instrument to measure perception of Creative Accounting is a
questionnaire from Sulistyawan (2006). The populations of this research is
accounting practitioners and accounting students in Bengkulu city. The sample
was taken about 115 respondent.
This analysis used Independent T-Test. The first result of analysis revealed that
there are no difference perception between male and famale for considering
creative accounting motivation, but there are difference in perception from
technique of Creative Accounting. The second result of analysis revealed that
there are difference perception between accounting practitioners and
accounting students for considering creative accounting motivation and
technique.