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Persepsi mahasiswa akuntansi dan users terhadap kualifikasi non-akuntansi yang diperlukan oleh akuntan dalam memasuki dunia kerja

Situmorang,Endro (Pembimbing: Arif Surya S.E,Akt ), Arif Surya S.E,Akt

2000 | Skripsi | S1 Accounting

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Accounting education now faces a very significant challenge: how to educate accountants in a complex and rapidly changing environment. We have to recognize that education process have a significant effect to the student to face the working environment. The model of modern accounting education process is to produce accounting graduates who possess competencies that match the competencies demanded by those who employ them. Now, employers want to hire students who

work well with others, have good communication skills, strong leadership and others non- technical skills. The purpose of this study is to answer the question: whether accounting students and users have a significant difference perceptions concerning about non accounting knowledge qualifications for entry-level accountants. Further more whether accounting students perceptions influence by university (state and private), seniority, and Grade Point Average (GPA). The qualifications indicator of Novin and Pearson (1989) were used to search the fact of the research concern, namely: Skills (thinking skills, problem solving skills, listening skills, writing skills, reading skills,communication skills, micro-computer skills, management skills, marketing skills, and interpersonal skills), Characteristics (common sense, ethical, self-motivated, professional attitude, self confident, pleasant personality, assertiveness, leadership ,intellectual, and professional appearance).Sample was taken from Gadjah Mada University and STIE YKPN

Yogyakarta with 186 student respondents involved, while users sample from Yogyakarta and Jakarta with 39 business organization involved. The statistical methods of t-test were used to test the hypothesis. The result of this research show that there's no significant difference between users and accounting students perceptions. Grade Point Average (GPA) and seniority have no significant effect, while university (state and private) have a significant effect to the students perceptions concerning about the non-accounting knowledge qualifications for entry-level accountants.

Kata Kunci : Kualifikasi non akuntansi,akuntan


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