PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Abstract

The research aims to know perception student majors S1 accounting as academicians against
convergence IFRS. This research using primary data obtained by spreading questionnaire and do an
interview to respondents. Criteria for respondents majorsundergraduate accounting is still listed as a
student majors accounting strata 1 in Faculty of Economic Stratum 1 Universitas Negeri Surabaya
and has been or is being studied financial accounting courses for students of accounting 1 Strata.
This research can be known that college students looked at the convergence of IFRS needs to
be done, although students still familiar with PSAK (with US GAAP). Students assume if the process
of convergence in Indonesia too fast so the university students feel more weight, has a duty is the duty
of to learn from the beginning of the newest financial standards prevailing in Indonesia.
Keyword: perception, students, international financial reporting standards.