PROFESIONALISME AKUNTAN PENDIDIK: PERSPEKTIF ATAU TRIGER KUALITAS LULUSAN AKUNTANSI DI ERA MASYARAKAT EKONOMI ASEAN
ABSTRACT: The research
examines the effect competences, professional commitment of accountant
educators toward The quality of graduates in accounting in facing Asean
Economic Community. This research use sample consisted of 66 accountant
educators private universities in Semarang. The data are taken with method of
collecting data into questionnaires central. Selection of samples by using
purposive sampling. The hypothesis testing model using Partial Least Square analysis
(PLS). The result of the research indicated, Competences, Professional
Commitment of Accountant educators are factors that affect positively on The
quality of graduates in Accounting. The positive result gives contribution that
improving the quality of human resources, competence and professional
commitment educators accountant is a necessary condition for achieving the level
of success in the future. These findings contribute that improving the quality
of accounting graduates through professional commitment strategies of educators
accountants such as being independent, enhancement training and
conferences, work teamwork and improving the competence that relevant with
orientation of the accounting department and be able to evaluate objectively
learning will realize the Indonesian people who are ready to face the
regional and global economy as AFTA
(Asean Free Trade Area), APEC(Asia
Pacific Economic Community), GATT (General Agreement
on Tariffs and
Trade)/ WTO (World Trade Organization), and to meet the ASEAN Community
2015.
Keywords: the quality of
graduates in accounting, competences, professional commitment,accountant
educators
Penulis: Enny Susilowati
Mardjono
Kode Jurnal: jpakuntansidd140901
