PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Abstract: The research aims to
know perception student majors S1 accounting as academicians against convergence
IFRS. This research using primary data obtained by spreading questionnaire and
do an interview to respondents. Criteria for respondents majorsundergraduate
accounting is still listed as a student
majors accounting strata
1 in Faculty
of Economic Stratum
1 Universitas Negeri
Surabaya and has been or is being studied financial accounting courses
for students of accounting 1 Strata. This
research can be known that college students looked at the convergence of IFRS
needs to be done, although students still familiar with PSAK (with US GAAP).
Students assume if the process of convergence in Indonesia too fast so the
university students feel more weight, has a duty is the duty of to learn from
the beginning of the newest financial standards prevailing in Indonesia.
Keyword: perception, students,
international financial reporting standards
Penulis: Siti Choirul Hidayah
Kode Jurnal: jpakuntansidd130089
