This view will give birth to an understanding, comprehension, also called perception.
Perception becomes something that can be misleading and affect how they think of
Creative Accounting itself. This study compares how the community's perception of
accounting, Accounting Practitioners and Students of Creative Accounting. In general,
this controversy occurred in the Community Accountancy influenced from various
factors. Factors that cause differences in the perception of Creative Accounting is
discussed in this research that differences in perception of Accounting Community by
employment status and gender.