Portal Jurnal UPI

JRAK (Jurnal Riset Akuntansi Dan Keuangan)

Memperkaya Khazanah Keilmuan Akuntansi

« Volume 3 Nomor 3, Desember 2015

Nilai Tukar, Harga Saham, Initial Public Offering, Regresi Sederhana

Muhammad Rizky Garuda Nusantara Bachrul Zakir Hamzah, Heri Yanto
Abstrak
In the era of globalization accounting graduates equipped with
international competencies would have better access to find jobs in other
countries. The roles of universities in preparing their accounting graduates are
pivotal. The objectives of the study is to identify the contributions of univesities in
preparing their graduates to master international competencies of forensic
accounting (KIAF). The population of the study are final-year accounting students
of all universities in Semarang. By employing multi-stage smpling technique, the
study collected 218 data. Moreover, the study used a five-point-Likert-type scale
for both variables of accounting course enggagement (KMPA) and KIAF. KMPA
was the proxy for measuring the process of accounting education at the
university.Descriptive, correlation, and regression analyses were employed to
analyze data. Almost all factors of KMPA significantly correlate with factors of
KIAF. Canonical analysis shows that covariates of KMPA factors mostly
correlate with canonical variable. Almost all factors of KMPA have significant
contributions in building students’ competencies of forensic accounting
Universities should improve the education processes of accounting to increase the
KIAF. Since, the KIAF was measured using students’ perceptions, future research
should focus on the impacts of KMPA on real competency of forensic accounting.

Kata kunci : Competency of Forensic Accounting, Accounting Course Engagement

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