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All Journal Jurnal Penelitian dan Pengkajian Ilmiah
Domili, Siti Nurhayati
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health

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Pengaruh Penggunaan Bahasa Indonesia dalam Standar Akuntansi terhadap Pemahaman Standar dan Persepsi Profesionalisme Mahasiswa Akuntansi Dali, Meilina Widya; Utia, Muhammad Rizky; Domili, Siti Nurhayati; Kabirang, Siti Roihanah; Abas, Mutia Hafiz; Pakudu, Radiva Dwi Salmatia; Gobel, Alfiyah Nurinda; Ponto, Jeremi George Billy; Tjepah, Aurora Fadilah; Rahman, Bilqis Fatima Abd.; Kasim, Muhammad Alfarisy Putra; Behned, Anggriana; Rasjid, Natasya Isra; Moiyo, Dea
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 1 (2026): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i1.2216

Abstract

Language plays an important role in the academic and professional world, particularly as a means of conveying concepts, standards, and practices. This study aims to analyze the effect of using Indonesian on the understanding of accounting standards and the professionalism of accountants. The research method used is a quantitative approach with a correlation survey method. Data collection techniques were carried out through questionnaires distributed to 17 accounting students at Gorontalo State University. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that clear, standard, and grammatically correct language can make it easier for students to understand the concepts, principles, and application of accounting standards. Thus, the use of proper Indonesian in accounting standards has a positive impact on the understanding of accounting standards and the professionalism of accountants.
Co-Authors Abas, Mutia Hafiz Behned, Anggriana Dali, Meilina Widya Gobel, Alfiyah Nurinda Kabirang, Siti Roihanah Kasim, Muhammad Alfarisy Putra Moiyo, Dea Pakudu, Radiva Dwi Salmatia Ponto, Jeremi George Billy Rahman, Bilqis Fatima Abd. Rasjid, Natasya Isra Tjepah, Aurora Fadilah Utia, Muhammad Rizky