PERSEPSI AKUNTAN PENDIDIK DAN PENGGUNA JASA AKUNTAN (PERUSAHAAN SWASTA) TERHADAP KUALIFIKASI ENTRY LEVEL ACCOUNTANT

NURWIYATI, ROHMI (2005) PERSEPSI AKUNTAN PENDIDIK DAN PENGGUNA JASA AKUNTAN (PERUSAHAAN SWASTA) TERHADAP KUALIFIKASI ENTRY LEVEL ACCOUNTANT. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    ABSTRACT THE PERCEPTIONS OF EDUCATIONAL ACCOUNTANTS AND USERS (PRIVATE CORPORATIONS) TOWARD THE QUALIFICATION OF ENTRY LEVEL ACCOUNTANTS Rohmi Nurwiyati F 0301065 Globalization produce challenges into many aspects of our lifes, one of them connected with accounting profession. The accounting profession will face the same challenges and opportunities, because as one of service profession, accountant has an important position in this globalization era. So, the quality of accountant must be increased. Entry level accountants as a producer of accounting services (accountants) must have a high professionalism to survive in competition. This research tries to identify and to describe the perception of educational accountants and users (private corporations) in Central Java and Yogyakarta toward the qualification of entry level accountants. Beside that, this research tries to collect new ideas for curriculum so it can produce the qualified graduates. The hypothesis in this research is: H0 : There is not significat different in the perception between educational accountants and users (private corporations) toward the qualification of entry level accountants. This research uses questionnaire. The questionnaire in this research was used by Meylani (2003) and Setiyani (2003) which was adapted from the Novin and Tucker (1993) and Harsono and Untoro (2004) which was adapted from Goleman (1995). The method used to analyzed validity is Pearson Product Moment, to analyzed reliability is Cronbach’s Alpha, and Independent Sample T- Test and Mann-Whitney U Test to analyze hypothesis. Using the Independent Sample T-Test method, produces 0.033, it is lower than the significant level 0.05, this results indicate that there is significant difference in the perception of educational accountants and users (private corporations) toward the qualification of entry level accountants. Educational accountants have higher perception than users (private corporations), it can be found in mean value, the mean value of educational accountants is 223.10 and the mean value of users (private corporations) is 214.51

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Saputro Bagus
    Date Deposited: 14 Jul 2013 17:31
    Last Modified: 14 Jul 2013 17:31
    URI: http://eprints.uns.ac.id/id/eprint/4117

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