Pemakalah: Perbedaan Persepsi Akuntan Pendidik, Mahasiswa dan Praktisi terhadap Konvergensi International Financial Reporting Standards (IFRS) di Indonesia

Abstract

The aim of this research was to determine whether there are difference perception between accountant educators, students, and practitioners related to global acceptance of IFRS, IFRS convergence benefits, challenges in the convergence of IFRS and improvements to IFRS. This study uses survey methods, data were collected through questionnaires distribution and it has been used to evaluate the validity and reliability before hypotheses testing. Sampling in this study used a convenience sampling method with a sample of 118 were divided into three categories. The samples were accountant educators, students and practitioners. Data analsysis used in this research were Mann Whitney Independent Sample Test. The result showed that no significant differences between accountant educators, students, and practitioners regarding their perceptions related to global acceptance of the IFRS, IFRS convergence benefits, challenges in the convergence of IFRS and improvements to IFRS.