Abstract: The purpose of the study was to examine the effect of professional accountants’ education, experience, and professional ethics on the perception of creative accounting. The study used the theory of planned behavior developed by Icek Ajzen (1991) as a theoretical foundation. The population was 405 Chartered Accountants of the Institute of Indonesian Chartered Accountants in Bali, Indonesia. Samples were a non-probability and selected by using total sampling technique since it was difficult to determine the domicile of accountants, as well as to anticipate dropped samples and low response rates. The study used multiple linear regression analysis to analyze the data. The results showed that experience did not affect the perception of creative accounting, while education and professional ethics influenced the perception of creative accounting significantly. Thus, good professional ethics has become a strong consideration for rational and ethical or unethical action to maintain a good quality of the profession.
Keywords: ethics, perception, creative accounting, chartered accountants, professional.
Title: The Effect of Professional Accountants’ Education, Experience, and Professional Ethics on Creative Accounting Perspective in Bali
Author: Badia Gunawan Manurung, Ni Ketut Rasmini, Gayatri
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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