Professional Ethics and Ethical Orientation: Key to Preventing Creative Accounting Practices Among Accounting Students

Creative accounting is still a pro and con in the field of accounting professional ethics.Therefore, professional ethics, ethical orientation, and emotional intelligence are needed to understand it.This study aims to determine the Effect of Knowledge of Professional Ethics in Accountants, Ethical Orientation, and Emotional Intelligence Towards Accounting Student Perceptions Regarding Creative Accounting Practices.This study uses quantitative research methods using statistical techniques to process existing data by proving the proposed research hypothesis.The sample of this study was accounting students from Muhammadiyah universities in Indonesia totaling 215 respondents.The result stated the accounting professional ethics knowledge and ethical orientation influences the accounting student perceptions of creative accounting practices, while emotional intelligence does not affect.The implication of this research is that students will have a good understanding of creative accounting and when working in the field of accounting will avoid creative accounting.

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