4.1 Perceptions of Creative Accounting by Gender
The results of testing the first hypothesis for the variables of Creative Accounting motif
based on the argument of the statistical calculations, can be seen that a significant level of
respondent data is greater than 0.05 so that it can be said that the hypothesis is rejected. It
shows that gender differences have no effect on the perception of the accounting
community to review Creative Accounting baseless motive.