Dinamika Pendidikan
Vol 8, No 1 (2013): June 2013

PENGARUH PEMBELAJARAN AKUNTANSI BERBASIS SAK IFRS DAN SELF-EFFICACY TERHADAP KESIAPAN MAHASISWA MENJADI GURU AKUNTANSI

Raeni, Raeni (Unknown)
Purnami, Rizki Yuli (Unknown)



Article Info

Publish Date
22 Jun 2013

Abstract

The research was inspired by students’ readiness to be Accounting teachers with the rapid progress of science and technology and also free-market for workers. The objective of the study was to test the influence of Accounting learning based on SAK IFRS and self-efficacy toward students’ readiness to be Accounting teachers. The population of the research were Accounting education students in classess of 2010 until 2012. Thus, it used proportionate stratified random sampling. The respondents were 85 students in class 2010, 123 students in class 2011 and 154 students in class 2012. Then, the data were analyzed by percentage descriptive and doubled linear regression. The result of regression analysis showed that 1) Accounting learning based on SAK IFRS and self-efficacy contibuted positively and significantly for 52.4% toward students’ readiness to be Accounting students, 2) there was a positive and significant influence of Accounting learning based on SAK IFRS for 26.2% toward students’ readiness to be Accounting teachers, 3) there was a positive and significant influence of self-efficacy for 16.32% toward students’ readiness to be Accounting teachers. The familiarity level for learning Accounting based on SAK IFRS was high with the progress of science and technology and also full adoption from IFRS.

Copyrights © 2013






Journal Info

Abbrev

DP

Publisher

Subject

Education

Description

Dinamika Pendidikan (p-ISSN 1907-3720, e-ISSN 2502-5074) is a scientific periodical published by the Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang collaborate with Asosiasi Profesi Pendidik Ekonomi Indonesia (ASPROPENDO), Asosiasi Profesi Pendidikan Akuntansi ...