Persepsi Mahasiswa Terhadap Pengauditan Sebagai Mata Kuliah dan Profesi  

Oleh:

Budisantoso, A. Totok ; Dewi, A. Fenyta

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Modus Jurnal Ekonomi dan Bisnis vol. 15 no. 2 (Sep. 2003), page 77-78.
Topik: Auditor; Auditing; Perception
Fulltext: Persepsi Mahasiswa Terhadap Pengauditan Sebagai Mata Kuliah dan Profesi.pdf (9.71MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM57.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The aims of this study are to investigate the empirical evidence about accounting students perception towards auditing as a field of study and career, and to understand the backgrounds of their perception. Generally, students have favourable perception towards auditing as a field of study and career. Some students, however, express neutral perception towards auditing since this is a compulsory subject. Furthermore this study identifies some factors that probably influence students perception towards suditing i.e., idea to become an auditor and Grade Point Average (GPA). Among those three factors, only the idea to become an auditor that significantly influence students perceptions. Intrestingly, low GPA students have no negative perception towards auditing. It is recommended that auditing courses should be designed in a way that combines conceptual and practical skills. Further research should be directed toward identifying factors that influence student learning motivations to improve transfer knowledge process. (Upload Full-Text_Ali_Desember 2023)

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