THE PERCEPTION OF ACCOUNTING PROFESSIONALS IN PALEMBANG ON ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)

AINUN, FITRAH and Dewi, Kencana (2012) THE PERCEPTION OF ACCOUNTING PROFESSIONALS IN PALEMBANG ON ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to know the factors influencing the perception of (!Ccour1ting pr<;>fe~~i<;mal~ 9n adopti<;>n <;>f lfR~~ The varia~l~ w~ich ar~ u~ed in this reseacrh are the situation factor include: situation and environment and the factors on perceiver include: attitudes and motivation.This research was done using multiple regressions analysis with 5% significan~ level. Data colle9tion was done using primary data by using questionnaire ando also literature study. The sampling technique used in this research is purposive sampling. This research used 24 selected samples from 8 available populations. The research concluded that from the 2 independent variables proposed, both variables shows significant influence to the perception of accounting professionals. The result reported that 94% of respondents have a positive perception on adoption of If RS, while only 6% respondents have negative perception. It can therefore conclude that, the accounting prof~ssionals (Auditor) in Palembang have positive Perception on adoption of IFRS in Indonesia.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: IFRS, perception of accounting professionals, situation, environment, attitudes, motivation
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 26 Mar 2020 04:01
Last Modified: 26 Mar 2020 04:01
URI: http://repository.unsri.ac.id/id/eprint/28540

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