The motive of Creative Accounting interpreted as a fundamental motivation or the main
reason that causes people to do the Creative Accounting. Motif derived from one's self,
where the motive is the reason that drives people to carry out activities, deeds or actions.
Everyone's motives arose over the existence of an activity, or deeds tindakkan someone
motivated by a desire / need to achieve a certain goal. Motives will be different based on
different needs of each individual, not based on the difference between the sexes. This
causes that there is no difference in the accounting community's perception of genderbased
Creative Accounting to the motives of Creative Accounting, because motive is not
influenced by gender, but based on the needs of the individual self