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Tania Magetsu Putri
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Awareness Mahasiswa Akuntansi Pada Konvergensi International Financial Reporting Standards (IFRS) Di Provinsi Bali Tania Magetsu Putri; Dodik Ariyanto
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p01

Abstract

This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province and in Higher Education and Private Universities in the VIII Conference area and have an active Bachelor of Accounting program, accounting students. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is the Analysis of Multiple Linear Regression. The final result of the study states that the variable level of interest, knowledge, and benefits has a positive effect on awareness of IFRS convergence. While the level of challenge variable has a negative effect towards IFRS convergence awareness. Keywords : Interest level, knowledge level, challenge level, benefit level, awareness of IFRS convergence.
Co-Authors DODIK ARIYANTO