TOTAL KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2013)

Abstract

This study suveyed the perception of accounting and law students in Sebelas Maret University. The two group of responden were compared to determine whether their perception were different. Populations of this research were two groups of accounting and law students in Sebelas Maret University Surakarta. A survey was constructed and distributed to group of advanced undergraduate accounting and law students. Sampling method in this survey was purposive sampling. Analysis methods were conducted to this research were pearson's correlation for validity, cronbach's alpha for reliability, one sample kolmogorov-smirnov for normalitas, and independent sample T-test for hypotesis testing. The result of this research shows that there were different perception of accounting and law students to the ethics of tax evasion. Based on the mean analysis, law students have higher scores than accounting students. This finding indicates that law students more opposed to the tax evasion than accounting students.