Perceptions of Creative Accounting techniques which are intended in this study is how
the accounting community's perception of the means or method of accounting be used
and allowed in Creative Accounting, it will be seen based on gender and employment
status. These variables 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 techniques of Creative Acoounting, while a score of 5 would
indicate a very good perception of the techniques of Creative Accounting.