PERSEPSI AKUNTAN PENDIDIK DAN AKUNTAN PUBLIK TERHADAP udKUALITAS AKUNTAN MENGHADAPI TUNTUTAN udPROFESIONALISME DI ERA GLOBALISASI

摘要

ABSTRACTudPERSEPSI AKUNTAN PENDIDIK DAN AKUNTAN PUBLIK TERHADAP udKUALITAS AKUNTAN MENGHADAPI TUNTUTAN udPROFESIONALISME DI ERA GLOBALISASIud Globalization influence multidimension aspect especially accounting. udAccountants as a professional human resources has to develop their capabilities, udbecause Indonesian accountant must compete with accountant from a broad. udEducation institution is also influenced with this effect, because accountant udprofession depend on education institution in qualified accountant that education udinstitution has produced. Education institution has to prepare the curriculum with udthree basic elements of professionalism Novin and Tucker in order to prepare udqualified human resources (qualified accounting graduates) who can challenge udthe globalization era. The three element of professionalism are covering skill, udknowledge, and characteristics.ud This research are aimed at understanding the perception on the quality of udaccountant (accounting graduates) facing professional requirements in the udglobalization era and understanding the opinion on the curriculum of accounting udeducation institutions. The research was conducted by distributing questionnaires udto lecturers of accounting departement at the state faculty of economics and udpublic accountants who work in middle java and D.I. Yogyakarta.ud Analysis were based on 65 responses to the distributed questionnaires. The udresult shows that there are a positive perception both educational accountants udand public accountants on the accounting graduates mainly according to the udrespondens, accounting graduates have adequate qualified in national scale but udstill improve their capabilities to face the globalization era. Descriptive of udresponden answers are explained in descriptive analysis. The result also udconcludes that there are difference perception of mean between educational udaccountants and public accountants