KESIAPAN DOSEN AKUNTANSI DALAM MENGAJARKAN MATERI IFRS PADA MATA KULIAH AKUNTANSI PADA PERGURUAN TINGGI NEGERI DI MEDAN

Al- Fatih, Siti Aisyah (2015) KESIAPAN DOSEN AKUNTANSI DALAM MENGAJARKAN MATERI IFRS PADA MATA KULIAH AKUNTANSI PADA PERGURUAN TINGGI NEGERI DI MEDAN. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini yaitu apakah kesiapan individu dosen dan dukungan program studi berpengaruh terhadap pengajaran materi IFRS dalam mata kuliah di Perguruan Tinggi Negeri Di Medan, dalam penelitian ini yaitu Universitas Sumatera Utara (USU) dan Universitas Negeri Medan (UNIMED). Penelitian ini bertujuan untuk menganalisa pengaruh kesiapan individu dosen dan dukungan program studi terhadap pengajaran materi IFRS dalam mata kuliah di Perguruan Tinggi Negeri Di Medan. Populasi dalam penelitian ini adalah dosen-dosen akuntansi yang ada di Universitas Sumatera Utara dan Universitas Negeri Medan. Metode pengambilan smpel yang digunakan adalah metode purposive sampling sehingga diperoleh sampel sebanyak 30 dosen akuntansi untuk tahun 2015. Data yang digunakan dalam penelitian ini adalah data primer yaitu berupa kuesioner. Teknik analisis data yang digunakan adalah dengan menggunakan model regresi berganda yang diuji secara parsial dan simultan dengan taraf signifikan 0,05 (5%) menggunakan Program SPSS versi 20.Penelitian ini juga menguji pengaruh kesiapan individu dan dukungan prodi terhadap cakupan pengajaran materi IFRS dalam mata kuliah, serta mengeksplorasi persepsi implikasi pengadopsian IFRS terhadap praktik & pengajaran akuntansi. Penelitian survey dilakukan untuk menjawab pertanyaan penelitian.Hasil survey pada 30 dosen akuntansi dari 2 perguruan tinggi di kota Medan yaitu di Universitas Sumatera Utara (USU) dan Universitas Negeri Medan (UNIMED) menunjukkan bahwa cakupan pengajaran materi IFRS dalam mata kuliah, kesiapan dosen akuntansi mengintegrasikan materi IFRS dalam perkuliahan, dan dukungan program studi dalam memfasilitasi dosen mengajarkan materi IFRS masih relatif rendah. Penelitian ini juga menemukan bahwa kesiapan individu berpengaruh signifikan terhadap cakupan pengajaran materi IFRS, sedangkan dukungan prodi ditemukan tidak signifikan. Hasil survey mengenai persepsi implikasi pengadopsian IFRS terhadap praktik & pengajaran akuntansi menunjukkan bahwa 32,7% variabel kesiapan individu dan dukungan prodi mempengaruhi pengajaran IFRS di Perguruan Tinggi Negeri di Medan dan sisanya 67,3% variabel yang tidak dimasukkan ke dalam model penelitian ini. Secara simultan terdapat pengaruh secara simultan antara persiapan individu dan dukungan prodi terhadap pengajaran IFRS di Universitas Sumatera Utara dan Universitas Negeri Medan atau Ho ditolak. Jika penelitian dilihat secara bersama-sama, maka Penelitian ini sejalan dengan penelitian Widiastuti (2011) bahwa kesiapan individu dan dukungan institusi yaitu prodi akuntansi berpengaruh signifikan terhadap pengajran materi IFRS dalam mata kuliah di dua universitas, yaitu Universitas Sumatera Utara (USU) dan Universitas Negeri Medan (UNIMED) atau hipotesis diterima.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
Call Number: SK-2015 AKT 089
Keywords: Kesiaan Individu; Dukungan Program Studi; IFRS
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14597

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