PUSPITA SARI, YENNY (2015) PEMAHAMAN MAHASISWA AKUNTANSI POLITEKNIK NEGERI SRIWIJAYA TERHADAP PERKEMBANGAN STANDAR AKUNTANSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
ACCOUNTING STUDENTS OF STATE POLYTECHNIC OF SRIWIJAYA’S COMPREHENSION TO INTERNATIONAL FINANACIAL REPORTING STANDARDS YennyPuspita Sari 2015 ( xiv + 43pages ) pyenny46@yahoo.com This research aims to knows accounting students of state polytechnic of sriwijaya’s comprehension to international finanacial reporting standards in terms of PSAK 1 before and after the convergence of IFRS, the benefits of adoption of IFRS, and barriers to the adoption of IFRS. The population in this research are the accounting students State Polytechnic of Sriwijaya semester II, IV and VI, with the determination of a sample of 20% of the population. Data were obtained using a questionnaire and further analyzed using descriptive statistics. The result of this research showed that the accounting students of State Polytechnic of Sriwijaya have different levels of comprehension of the International Financial Reporting Standard (IFRS), between students in the second semester, the fourth semester, and the sixth semester. The second semester student categorized comprehension only 27%, the fourth semester student amounted to 36%, while the sixth semester student as much as 74%. In terms of the benefits and barriers to the adoption of IFRS, overall student majoring in accounting categorized comprehension.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | International Financial Reporting Standard(IFRS), comprehension,accounting student |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 02 Mar 2016 02:15 |
| Last Modified: | 02 Mar 2016 02:15 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2699 |
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