PERSEPSI MAHASISWA S1 AKUNTANSI MENGENAI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

RIANI, URSULA (2014) PERSEPSI MAHASISWA S1 AKUNTANSI MENGENAI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Financial reporting standards in each country is different, nor for financial reporting standards that exist in Indonesia, which has done a lot of changes to the standards used for financial reporting. Changes in financial reporting standards, in particular IFRS will result in financial reporting procedures refer to IFRS and the impact is very broad, not only for companies, but also many other parties, especially the world of education, especially for the world economy and education as faculty college business or economics. This study aims to determine whether there are differences in the perception of undergraduate students majoring in accounting on international financial reporting standards (IFRS) between male students and female to test the IFRS variable consisting of variables and the importance of knowledge of IFRS and IFRS implementation variables. The sample in this research were 110 undergraduate students majoring in accounting at Perbanas Surabaya. The study was conducted by using analysis of Independent Sample T-Test. The results of this study indicate that there is no difference S1 accounting students' perceptions of men and women regarding IFRS. Keywords: S1 Accounting Students, Gender, International Financial Reporting Standards (IFRS)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Jul 2017 04:46
Last Modified: 06 Jul 2017 04:46
URI: http://eprints.perbanas.ac.id/id/eprint/1884

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