THE EFFECTS OF PROFESSIONAL COMMITMENT, BONUS COMPENSATION, AND RELIGIOSITY ON THE PERCEPTIONS OF ACCOUNTING STUDENTS ABOUT EARNINGS MANAGEMENT PRACTICES (An Empirical Study of S1 Students of Faculty of Economics Yogyakarta State University)

Abstract

Abstract: The Effects of Professional Commitment, Bonus Compensation, and Religiosity on The Perceptions of Accounting Students about Earnings Management Practices. The purpose of this study was to determine the effect of professional commitment, bonus compensation, and religiosity on accounting students' perceptions of earnings management practices. This research design was included in comparative causal research. The population of this study was 127 accounting students at Yogyakarta State University. The research data collection technique was carried out through a questionnaire. The validity test uses the Pearson Product Moment correlation test, and the reliability test uses Cronbach Alpha. Analysis prerequisite tests include multicollinearity test, normality test, heteroscedasticity test, and linearity test. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that professional commitment does not affect perceptions of accounting students regarding earnings management practices, evidenced by a regression coefficient of -0.013 and a significance value of 0.845. Bonus compensation and religiosity have a positive effect on accounting students' perceptions of earnings management practices, as evidenced by a regression coefficient of 0.172 and a significance value of 0.001 and a regression coefficient of 0.214 and a significance value of 0,000.

Keywords: Professional Commitment, Bonus Compensation, Religiosity, The Accounting Student's Perceptions of Earnings Management Practices