THE ANALYSIS OF PRESIDENT UNIVERSITY ACCOUTING STUDENTS’ PERCEPTION TOWARD IFRS SKILLS AND COMPETENCIES

Abstract

This research is intended to analyze the perception of President University accounting students toward IFRS and the challenge to study about IFRS. This research is substantial in deliver the information about President University accounting students’ perceptions toward IFRS skills, its integration in President University, and the importance of IFRS skills for build the career since IFRS skill become requirement for entering the professional world as well as IFRS become a set of global accounting standard. This research is descriptive research with quantitative – qualitative approach and conducts the questionnaires and interview as primary resource, also using descriptive statistic to analyze the result. The result of this research found that President University accounting students are confidence in having enough of IFRS skills and competencies, and the accounting students agree that IFRS skills is important in order to build their career, while in accounting students’ perception, President University has enough of IFRS integration. Although President University accounting students have enough IFRS skills and competencies also President University has been done the integration of IFRS, the result of interview shows that the students face the barriers for study about IFRS, where the biggest barrier comes from the facility support from President University, such as the lack of availability of various IFRS materials. As the response of those barriers, support for free e-book access and addition of IFRS text books become one of good solution.