<![CDATA[This study aims to determine whether the perception variables of cognitive component, affective component perception and conative component perception affect in implementation of PSAK 105 about mudharabah accounting.This research uses quantitative research. The method that used to collecting the data is spread the questionnaire to accounting students had followed syariah accounting course at economic and business faculty of tanjungpura university. Sampling techniques in this study using the formula Slovin, that obtained the total 92 respondents from a population of 1.139 accounting students of economic and business faculty of tanjungpura university. Analysis of the data in this study using Multiple Linear Regression Analysis.From this study it can be concluded based on the statistical test that perception variables of cognitive and affective perception together (simultaneously-Test F) has a positive influence on PSAK 105 about mudharabah accounting. Based on t test, cognitive component perception variable (X1) and the perception of affective component (X2) have a positive influence with a significant level of each of the variable PSAK 105 about mudharabah accounting (Y). This means that Ho is rejected and Ha accepted. While, the conative component perception (X3) has a negative influence by Ha rejected and Ho accepted. The most dominant variable is a variable perception conative component. Keywords : cognitive component perception, the perception of affective component, conative component perceptions, PSAK 105 about mudharabah accounting.]]>
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