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All Journal Jurnal Manajemen Bisnis Krisnadwipayana
Widyah Nirmala Vanyaseshi
Universitas Darma Persada
Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMAHAMAN MAHASISWA AKUNTANSI DAN INTEGRASI IFRS KE DALAM PERKULIAHAN TERHADAP KOMPETENSI IFRS Ahmad Basid Hasibuan; Widyah Nirmala Vanyaseshi
Jurnal Manajemen Bisnis Krisnadwipayana Vol 6, No 3 (2018): JURNAL MANAJEMEN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jmbk.v6i3.234

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of evaluation of accounting student’s understanding of IFRS in facing global market in accounting field related to IFRS competence, dan IFRS integration on college. The population in this study are accounting students of Darma Persada University, questionnaires are distributed as many as 143 and questionnaires that can be used as much as 133. Data analysis techniques with multiple linear regression method. The result indicate that the evaluation of the student’s understanding on IFRS and The IFRS integration on college has a positive and significant influence on the IFRS competence
Co-Authors Ahmad Basid Hasibuan