Pengaruh Penggunaan Bahasa Indonesia dalam Standar Akuntansi terhadap Pemahaman Standar dan Persepsi Profesionalisme Mahasiswa Akuntansi

Meilina Widya Dali (Universitas Negeri Gorontalo)
Muhammad Rizky Utia (Universitas Negeri Gorontalo)
Siti Nurhayati Domili (Universitas Negeri Gorontalo)
Siti Roihanah Kabirang (Universitas Negeri Gorontalo)
Mutia Hafiz Abas (Universitas Negeri Gorontalo)
Radiva Dwi Salmatia Pakudu (Universitas Negeri Gorontalo)
Alfiyah Nurinda Gobel (Universitas Negeri Gorontalo)
Jeremi George Billy Ponto (Universitas Negeri Gorontalo)
Aurora Fadilah Tjepah (Universitas Negeri Gorontalo)
Bilqis Fatima Abd. Rahman (Universitas Negeri Gorontalo)
Muhammad Alfarisy Putra Kasim (Universitas Negeri Gorontalo)
Anggriana Behned (Universitas Negeri Gorontalo)
Natasya Isra Rasjid (Universitas Negeri Gorontalo)
Dea Moiyo (Universitas Negeri Gorontalo)

Jurnal Penelitian dan Pengkajian Ilmiah
Vol. 3 No. 1 (2026): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Januari 2026

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.