Perceptions of the motives of Creative Accounting is intended in this study is how the
perception of the accounting community to urge or fundamental reasons that cause
someone to do a Creative Accounting, it will be seen based on gender and employment
status. Variable perception of the motives of Creative Accounting will be measured using
a scale linkert with alternate assessment with 5 criteria: score 1 for strongly disagree
answer, until with the score 5 for the answers strongly agree. Based on the answers of
respondents, a score of 1 would indicate a very good perception of the motives of the
Creative Acoounting, while a score of 5 would indicate a very good perception of the
motives of Creative Accounting