PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS

Paskah Ika Nugroho; Rosita Adi Kristanti

doi:10.52353/ama.v15i1.250

PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS

Paskah Ika Nugroho, Rosita Adi Kristanti

Abstrak

Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi dan pertimbangan bagi akademisi dan institusi pendidikan yang berkaitan dengan pengintegrasian IFRS pada kurikulum dan penawaran kelas tentang IFRS. Sampel pada penelitian ini diambil dengan metode disproportionate random sampling. Pengujian pada penelitian ini menggunakan independent sample t-test, analysis of variance, dan regresi berganda. Penelitian ini menemukan bahwa; pertama, tidak terdapat perbedaan tingkat pengetahuan antara mahasiswa pria dan wanita. Kedua, juga tidak ditemukan perbedaan tingkat pengetahuan antara kelompok umur. Ketiga, ditemukan pebedaan tingkat pengetahuan yang signifikan pada kelompok tahun masuk. Terakhir, ditemukan bahwa tingkat pengetahuan dan minat memiliki peran penting terhadap keputusan mahasiswa mengambil kelas tentang IFRS apabila fakultas menawarkannya.

Kata Kunci

International Financial Reporting Standards, mahasiswa, persepsi

Teks Lengkap:

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Referensi

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DOI: http://dx.doi.org/10.52353/ama.v15i1.250