Accounting Department, Faculty of Economics and Business, Universitas ... Data collected by conducting online survey and analyzed using descriptive statistics. ... for globalization, and pressure to implement good governance in the private public sectorr ... consciously developed as part of your accounting degree program?
Available online at www.sciencedirect.com
ScienceDirect Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
QG*OREDO&RQIHUHQFHRQ%XVLQHVVDQG6RFLDO6FLHQFH*&%666HSWHPEHU %DOL,QGRQHVLD
%ULGJLQJ7KH*DS%HWZHHQ$FDGHPLFLDQVDQG3UDFWLWLRQHUVRQ $FFRXQWDQW&RPSHWHQFLHV $Q$QDO\VLV2I,QWHUQDWLRQDO(GXFDWLRQ 6WDQGDUGV ,(6 ,PSOHPHQWDWLRQ2Q,QGRQHVLD¶V$FFRXQWLQJ (GXFDWLRQ $ULH3UDWDPD Accounting Department, Faculty of Economics and Business, Universitas Padjadjaran, Jl. Dipati Ukur No. 35, Bandung 40132, West Java, Indonesia
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© 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). 3HHUUHYLHZXQGHUUHVSRQVLELOLW\RIWKH2UJDQL]LQJ&RPPLWWHHRIWKHQG*&%66 Peer-review under responsibility of the Organizing Committee of the 2nd GCBSS-2015 Keywords:$FDGHPLFLDQV$WWLWXGH*DS$QDO\VLV,QWHUQDWLRQDO$FFRXQWLQJ(GXFDWLRQ6WDQGDUG%RDUGV ,$(6% ,QWHUQDWLRQDO(GXFDWLRQ 6WDQGDUGV ,(6 .QRZOHGJH3UDFWLFLRQHUV6NLOOV
,QWURGXFWLRQ (GXFDWLRQLVLPSRUWDQWWRFUHDWHDFRPSHWHQWDQGSURIHVVLRQDOSHUVRQ7KHZRUOGFXUUHQWO\IDFHKLJKHUGHPDQG IRU JOREDOL]DWLRQ DQG SUHVVXUH WR LPSOHPHQW JRRG JRYHUQDQFH LQ WKH SULYDWH SXEOLF VHFWRUU 3URIHVVLRQDOV DUH
&RUUHVSRQGLQJ$XWKRU 7HO (PDLO DULHSUDWDPD#IHXQSDGDFLG
1877-0428 © 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of the Organizing Committee of the 2nd GCBSS-2015 doi:10.1016/j.sbspro.2015.11.004
20
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
UHTXLUHGWRGHPRQVWUDWHFRPSHWHQF\DQGSURIHVVLRQDOLVP7KHKLJKOHYHORIFRPSHWHQF\DQGSURIHVVLRQDOLVPFDQEH FUHDWHGIURPJRRGHGXFDWLRQ (GXFDWLRQFXUUHQWO\IRFXVHGDWOLQNDQGPDWFKZKHUHQHHGVRIWKHEXVLQHVVDQGXVHUVRIWHQGRQ¶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
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
7DEOH.QRZOHGJH6NLOOVDQG$WWLWXGHRI$FFRXQWDQW /LVW .QRZOHGJH
6NLOO
$WWLWXGH
6XE.QRZOHGJH6NLOOV$WWLWXGH
$FFRXQWLQJILQDQFHDQGRWKHUUHODWHGVFLHQFHV
%XVLQHVVDFWLYLWLHVDQGRUJDQL]DWLRQ
,QIRUPDWLRQWHFKQRORJ\
,QWHOOHFWXDOVNLOOV
7HFKQLFDODQGIXQFWLRQDOVNLOOV
3HUVRQDO6NLOOV
,QWHUSHUVRQDODQGFRPPXQLFDWLRQVNLOOV
2UJDQL]DWLRQDODQGEXVLQHVVPDQDJHPHQWVNLOOV
3XEOLFLQWHUHVWDQGVHQVLWLYLW\WRVRFLDOUHVSRQVLELOLW\
6HOIGHYHORSPHQWDQGFRQWLQXRXVOHDUQLQJ
5HOLDEOHUHVSRQVLEOHSXQFWXDODQGPXWXDOUHVSHFW/DZVDQGUHJXODWLRQV
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¶V UHSRUWPHQWLRQHGWKDWWKHQXPEHURIUHJLVWHUHGDFFRXQWDQWLV DFFRXQWDQWZKLFK-DNDUWDDQG:HVW-DYDKDV DQGDFFRXQWDQWVUHVSHFWLYHO\7KLVDPRXQWUHSUHVHQWVRIWKHWRWDODFFRXQWDQWLQ,QGRQHVLDVR LW¶VFRQVLGHUHGVXIILFLHQW5HVHDFKHUXVHGVLPSOHUDQGRPVDPSOLQJVLQFHWKHUHLVQRVSHFLILFFKDUDFWHULVWLFVLQERWK JURXSV VR VHOHFWLRQ FDQ EH GRQH UDQGRPO\ ZLWKRXW ZRUU\LQJ DERXW DQ\ ELDV 7KH WDUJHW VDPSOH RI HDFK JURXS LV H[SHFWHG WR UHDFK DW OHDVW WKLUW\ VDPSOHV EDVHG RQ QRUPDOLW\ WKHRU\ ZKLFK VWDWHV WKDW D VDPSOH FDQ EH FDWHJRUL]HGQRUPDOO\GLVWULEXWHGLIWKHQXPEHURIVDPSOHVFDQUHDFKDWOHDVW :HLHUV
21
22
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
'DWD FROOHFWHG E\ FRQGXFWLQJ RQOLQH VXUYH\ XVLQJ -RW )RUP DSSOLFDWLRQ (DFK JURXS RI UHVSRQGHQW ZLOO JHW TXHVWLRQV LQ D TXHVWLRQQDLUH WR EH ILOOHG DQG VXEPLWWHG RQOLQH 'DWD DQDO\]HG XVLQJ GHVFULSWLYH VWDWLVWLFV 'DWD LV SUHVHQWHGLQIRUPRIWDEOHVDQGH[SODLQQDUUDWLYHO\ 5HVHDUFK)LQGLQJVDQG'LVFXVVLRQV 5.1. Respondent Profile 7KLVUHVHDUFKKDVDFDGHPLFLDQVDQGSUDFWLFLRQHUVDVUHVSRQGHQWWRWDOO\UHVSRQGHQW)URPDOOUHVSRQGHQWV UHVSRQGHQW DJH LV EHWZHHQ ± \R DQG UHVSRQGHQW LV IHPDOH 5HVSRQGHQW FRPH IURP PDQ\ EDFNJURXQGRIZRUNFDQEHVHHQLQDWDEOHEHORZ 7DEOH5HVSRQGHQW:RUNSODFHDQG%DFNJURXQG 7\SHRI5HVSRQGHQW :RUNSODFH
7RWDO
$FDGHPLFLDQV
3XEOLFXQLYHUVLWLHV
3ULYDWHXQLYHUVLWLHV
3UDFWLFLRQHUV
7RWDO 3XEOLF$FFRXQWDQW
0DQDJHPHQW$FFRXQWDQW
7RWDO
5.2 Accountant’s Knowledge $FDGHPLFLDQVDQGSUDFWLWLRQHUVDJUHHWKDWDFFRXQWLQJILQDQFHDQGRWKHUUHODWHGVFLHQFHVDUHWKHPRVWLPSRUWDQW VFLHQFHIRUDFFRXQWDQW7KLVUHVXOWLVLQDFFRUGDQFHZLWKUHVHDUFKFRQGXFWHGE\3DOPHUHWDO DVTXRWHGEHORZ The knowledge, skills, and abilities (KSAs) that were found to be important were: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem-solving skills, information technology, personal attitudes and capabilities, and computer skills ,Q ILUVW VXENQRZOHGJH DFDGHPLFLDQV DQG SUDFWLWLRQHUV GRQ¶W KDYH D ELJ GLIIHUHQFH ERWK LQ WKH LQWHUHVWV DQG SULRULWLHV RI NQRZOHGJH 7KH\ YLHZHG ILQDQFLDO DFFRXQWLQJ DQG UHSRUWLQJ LV WKH PRVW LPSRUWDQW DQG SULRULW\ NQRZOHGJH ZKLOH EXVLQHVV DQG WUDGH ODZ LV WKH OHDVW LPSRUWDQW DQG OHVV SULRULW\ 7KH H[SODQDWLRQ LV LQ EXVLQHVV DFFRXQWDQW¶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¶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
23
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
LQIRUPDWLRQ V\VWHP QHHGV QRW DV LW¶V PDQDJHU 7KH UHVSRQGHQW DYHUDJH DQVZHU LV VXPPDUL]HG DV IROORZV 6FRUH JLYHQLQ±ZKLOHLQGLFDWLQJLWLVOHDVWLPSRUWDQWDQGLVPRVWLPSRUWDQW 7DEOH5HVSRQGHQW$QVZHU5HJDUGLQJ$FFRXQWDQW.QRZOHGJH .QRZOHGJH $FFRXQWLQJILQDQFHDQGRWKHUUHODWHGVFLHQFHV
$FDGHPLFLDQV
3UDFWLFLRQHU
)LQDQFLDODFFRXQWLQJDQGILQDQFLDOVWDWHPHQWV 0DQDJHPHQWDFFRXQWLQJDQGPDQDJHPHQWFRQWURO 7D[DWLRQ %XVLQHVVDQGWUDGHODZ $XGLWDQGDVVXUDQFH )LQDQFHDQGILQDQFLDOPDQDJHPHQW (WKLFDODQGSURIHVVLRQDOYDOXHV %XVLQHVVDFWLYLWLHVDQGRUJDQL]DWLRQ (FRQRPLFV %XVLQHVVHQYLURQPHQW &RUSRUDWHJRYHUQDQFH %XVLQHVVHWKLFV 0RQH\PDUNHW ILQDQFLDOPDUNHWV 4XDQWLWDWLYHPHWKRGV
2UJDQL]DWLRQDOEHKDYLRU
6WUDWHJLFPDQDJHPHQWDQGGHFLVLRQPDNLQJ 0DUNHWLQJ ,QWHUQDWLRQDOWUDGHDQGJOREDOL]DWLRQ ,QIRUPDWLRQWHFKQRORJ\ *HQHUDONQRZOHGJHRILQIRUPDWLRQWHFKQRORJ\ .QRZOHGJHRILQIRUPDWLRQWHFKQRORJ\FRQWURO &RPSHWHQFHLQWKHILHOGRILQIRUPDWLRQWHFKQRORJ\FRQWURO &RPSHWHQFHDVXVHUVRILQIRUPDWLRQWHFKQRORJ\DQG &RPSHWHQFHDVDGHVLJQHURUDPDQDJHURILQIRUPDWLRQV\VWHPVDVZHOODVWKHFRPELQHGFRPSHWHQFLHV
5.3 Accountant’s Skill $FDGHPLFLDQV DQG SUDFWLWLRQHUV DJUHH WHFKQLFDO DQG IXQFWLRQDO VNLOOV DUH WKH PRVW LPSRUWDQW DQG SULRULW\ IRU DFFRXQWDQW7KH\DOVRDJUHHGLQWHOOHFWXDOVNLOOVDUHOHDVWLPSRUWDQW7KHUHDVRQLVVLQFH$FFRXQWLQJKDVWHFKQLFDOLQ QDWXUHDQGDOVRUHODWHGWRILQDQFLDODQGPHFKDQLFDOIXQFWLRQVDQGFXUUHQWEXVLQHVVGHPDQGLVQRWVRPHRQHZKRKDV DKLJKLQWHOOHFWXDOFDSDFLW\RQO\5HVHDUFKFRQGXFWHGE\3DUN VWDWHVDVIROORZV A survey showed that business leaders were alarmed at their employees' inadequacy in basic communication skills. The implication was that language skills and technical skills are of equal importance ,QILUVWVXEVNLOOVDFDGHPLFLDQVDQGSUDFWLWLRQHUVDJUHHGWKDWDELOLW\WRLQYHVWLJDWHH[DPLQHWKLQNLQJORJLFDOO\ NQRZLQJFDXVH±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
24
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
,QWKHWKLUGVXEVNLOOVDFDGHPLFLDQVDQGSUDFWLWLRQHUVDQVZHULVTXLWHGLYHUVHDOWKRXJKJHQHUDOO\UHVXOWVDUHQRW PXFKGLIIHUHQW*HQHUDOO\WKH\DJUHHWKDW6HOIPDQDJHPHQWDQGWKHDELOLW\WRVHOHFWDQGVKDUHSULRULWLHVZLWKOLPLWHG UHVRXUFHVDQGPDQDJLQJMREZLWKWLJKWGHDGOLQHVLVPRVWLPSRUWDQWDQGSULRULW\7KLVLVUHDVRQDEOHFRQVLGHULQJWKH DFFRXQWLQJMRELVIXOORIZRUNSUHVVXUHDQGWDUJHWV7KH\DOVRDJUHHWKDWWKHFRQVLGHUDWLRQRIWKHLPSOLFDWLRQVRIWKH SURIHVVLRQDOYDOXHVHWKLFVDQGDWWLWXGHVLQGHFLVLRQPDNLQJLVOHDVWLPSRUWDQWSULRULW\VNLOO7KLVLVDQLURQ\VLQFH DFFRXQWDQWRIWHQGHDOLQJZLWKHWKLFDOGLOHPPDVYLRODWLRQRIHWKLFVDQGXQSURIHVVLRQDOFRQGXFW ,QWKHIRXUWKVXEVNLOOV$FDGHPLFLDQVDQGSUDFWLWLRQHUVDJUHHWKDWWHDPZRUNLVDQLPSRUWDQWDQGSULRULW\VNLOOV 7KLV LV UHDVRQDEOH FRQVLGHULQJ DFFRXQWDQWV XVXDOO\ ZRUN LQ D WHDP :KLOH ZRUNLQJ HIIHFWLYHO\ LQ D PXOWLFXOWXUDO HQYLURQPHQW DQG KHDUG DQGUHDG HIIHFWLYHO\ LQFOXGLQJ DVHQVLWLYLW\ WR FXOWXUDO DQG OLQJXLVWLF GLIIHUHQFHV DUH OHDVW LPSRUWDQW DQG SULRULW\ VNLOOV WKLV LV GXH WR QRW DOO DFDGHPLFV DQG SUDFWLWLRQHUV ZKR EHFRPH UHVSRQGHQW ZRUN RU XQGHUVWDQGPXOWLQDWLRQDOHQYLURQPHQW ,QWKHILIWKVXEVNLOOVDFDGHPLFLDQVDQGSUDFWLWLRQHUVDJUHHGWKDWDELOLW\WRRUJDQL]HDQGGHOHJDWHWDVNVPRWLYDWH DQGGHYHORSKXPDQUHVRXUFHVLVLPSRUWDQW7KLVLVEHFDXVHDFFRXQWDQWVZRUNLQJLQWHDPVVRWKH\PXVWEHDEOHWR PDQDJLQJPHPEHUVZRUNSDWWHUQRIKLVWHDP&RQVLGHUDWLRQDQGSURIHVVLRQDOZLVGRPLVOHVVLPSRUWDQWDQGSULRULW\ EHFDXVHWUDGLWLRQDOO\DFFRXQWDQWVZRUNDUHXVXDOO\V\VWHPDWLFVDQGPHFKDQLFDO 7KH UHVSRQGHQW DYHUDJH DQVZHU LV VXPPDUL]HG DV IROORZV 6FRUH JLYHQ LQ ± ZKLOH LQGLFDWLQJ LW LV OHDVW LPSRUWDQWDQGLVPRVWLPSRUWDQW 7DEOH5HVSRQGHQW$QVZHU5HJDUGLQJ$FFRXQWDQW6NLOO
6NLOOV
$FDGHPLFLDQV
3UDFWLFLRQHUV
,QWHOOHFWXDOVNLOOV 7KH DELOLW\ WR ORFDWH REWDLQ RUJDQL]H DQG XQGHUVWDQG LQIRUPDWLRQ IURP KXPDQ SULQWHG DQG HOHFWURQLFPHGLD 7KHDELOLW\WRLQYHVWLJDWHH[DPLQHORJLFDOWKLQJNLQJFDXVHHIIHFWDQDO\VLVDQGFULWLFDODQDO\VLV 7KHDELOLW\WRLGHQWLI\DQGVROYHXQVWUXFWXUHGSUREOHPVDQGUDUHKDSSHQHG 7HFKQLFDODQGIXQFWLRQDOVNLOOV 0DWKHPDWLFDOVWDWLVWLFDODQGLQIRUPDWLRQWHFKQRORJ\H[SHUWLVH 'HFLVLRQPRGHOLQJDQGULVNDQDO\VLV 0HDVXUHPHQW 5HSRUWLQJ &RPSOLDQFHZLWKDSSOLFDEOHUHJXODWLRQVDQGODZV 3HUVRQDO6NLOOV 6HOIPDQDJHPHQW ,QLWLDWLYHDELOLW\WRLQIOXHQFHDQGVHOIOHDUQLQJ $ELOLW\WRVHOHFWDQGVKDUHSULRULWLHVZLWKOLPLWHGUHVRXUFHVDQGPDQDJLQJMRELQWLJKWGHDGOLQHV 7KHDELOLW\WRDQWLFLSDWHDQGDGDSWWRFKDQJH &RQVLGHUDWLRQRIWKHLPSOLFDWLRQVRISURIHVVLRQDOYDOXHVHWKLFVDQGDWWLWXGHVLQGHFLVLRQPDNLQJ 3URIHVVLRQDOVNHSWLFLVP ,QWHUSHUVRQDODQGFRPPXQLFDWLRQVNLOOV :RUNLQJZLWKRWKHUSDUWLHVLQDFRQVXOWDWLRQSURFHVVWRVXUYLYHDQGVROYHSUREOHPV 7HDPZRUN ,QWHUDFWLQJZLWKGLIIHUHQWSHRSOHFXOWXUDOO\DQGLQWHOOHFWXDOO\ 1HJRWLDWHDJUHHPHQWVDQGDFFHSWDEOHVROXWLRQZLWKLQWKHSURIHVVLRQ :RUNHIIHFWLYHO\LQDPXOWLFXOWXUDOHQYLURQPHQW 3UHVHQWLQJ GLVFXVVLQJ UHSRUWLQJ DQG PDLQWDLQV HIIHFWLYH WKURXJK IRUPDO DQG LQIRUPDO FRPPXQLFDWLRQERWKZULWWHQDQGYHUEDO +HDUDQGUHDGHIIHFWLYHO\LQFOXGLQJDVHQVLWLYLW\WRFXOWXUDOGLIIHUHQFHVDQGODQJXDJH 2UJDQL]DWLRQDODQGEXVLQHVVPDQDJHPHQWVNLOOV 6WUDWHJLFSODQQLQJSURMHFWPDQDJHPHQWKXPDQUHVRXUFHPDQDJHPHQWDQGGHFLVLRQPDNLQJ $ELOLW\WRRUJDQL]HDQGGHOHJDWHWDVNVPRWLYDWHDQGGHYHORSKXPDQUHVRXUFHV /HDGHUVKLS &RQVLGHUDWLRQDQGSURIHVVLRQDOZLVGRP
25
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
5.4 Accountant’s Attitude $FDGHPLFLDQVDQGSUDFWLWLRQHUV DJUHH WKDW WZR LPSRUWDQWDQGSULRULW\ DWWLWXGH VHOIGHYHORSPHQW DQGFRQWLQXRXV OHDUQLQJDVZHOODV5HOLDEOHUHVSRQVLEOHWLPHO\DQGFRPSO\ZLWKDSSOLFDEOHODZVDQGUHJXODWLRQV7KH\DOVRDJUHH WKDW SXEOLF LQWHUHVW DQG VHQVLWLYLW\ WR VRFLDO UHVSRQVLELOLW\ LV OHVV LPSRUWDQW DQG SULRULW\ 7KLV FRXOG EH GXH WR DFFRXQWDQW ZRUN LV SHUFHLYHG DV WRR WHFKQLFDO PLFUR DQG KDYLQJ OHVV LQWHUDFWLRQ ZLWK SHRSOH RWKHU FDXVH FDQ EH IURP LWV DFFRXQWLQJ HGXFDWLRQ VLQFH LW¶V WHQG WR WHDFK RQO\ WHFKQLFDO DVSHFW RI DFFRXQWLQJ DQG EXVLQHVV +ROODQG VWDWHGDVIROORZV ..........Undergraduate business studies and accountancy students usually progress through their studies in a fairly conventional way. They learn the tools and techniques of subjects such as marketing, accounting, strategy and human resources, and they are encouraged to apply these to real world situations.......... However, students are rarely introduced to new paradigms with which to examine current business practice. ,QGHWDLODVSHFWDFDGHPLFLDQVWKRXJKWLWLVLPSRUWDQWDQGSULRULW\WRXQGHUVWDQGWKHSULQFLSOHVRIHWKLFVDVZHOODV HWKLFV DQG SURIHVVLRQDO UHVSRQVLELOLW\ 7KLV LV UHDVRQDEOH EHFDXVH DFDGHPLFLDQV LQ JHQHUDO WHDFKHV DEVWUDFW HWKLFDO WKHRU\3UDFWLWLRQHUVWKRXJKWLPSOHPHQWDWLRQRIHWKLFVLQUHDOZRUOGLVPRUHLPSRUWDQWDQGSULRULW\OLNHVFRQFHSWRI LQGHSHQGHQFHVFHSWLFLVP DFFRXQWDELOLW\ DQGSXEOLF H[SHFWDWLRQV HWF$V SUHVHQWHGE\'HOODSRUWDV HWDO DV IROORZV “........... ethics education in university is not likely to stimulate emotions to a degree that will transform one's attitudes........................... Ethics education centres on thinking about ethical issues and how students as individuals will face the issues before they confront real-world dilemmas. 7KH UHVSRQGHQW DYHUDJH DQVZHU LV VXPPDUL]HG DV IROORZV 6FRUH JLYHQ LQ ± ZKLOH LQGLFDWLQJ LW LV OHDVW LPSRUWDQWDQGLVPRVWLPSRUWDQW 7DEOH5HVSRQGHQW$QVZHU5HJDUGLQJ$FFRXQWDQW$WWLWXGH $WWLWXGH
$FDGHPLFLDQV
3UDFWLFLRQHUV
3XEOLFLQWHUHVWDQGVHQVLWLYLW\WRVRFLDOUHVSRQVLELOLW\
6HOIGHYHORSPHQWDQGFRQWLQXRXVOHDUQLQJ
5HOLDEOHUHVSRQVLEOHWLPHO\DQGUHVSHFWDSSOLFDEOH/DZVDQGUHJXODWLRQV
(WKLFDOSULQFLSOHV
'LIIHUHQFHVLQWKHGHWDLOVRIWKHUHJXODWLRQVWKHHWKLFDOIUDPHZRUNDV ZHOODVWKH DGYDQWDJHVDQG GLVDGYDQWDJHV
0DVWHU\RIWKHEDVLFHWKLFDOSULQFLSOHVRILQWHJULW\REMHFWLYLW\FRPSHWHQFHDQGFRPPLWPHQWWRWKH SURIHVVLRQRIDGHTXDWHH[SHUWLVHDQGDUHDEOHWRNHHSDVHFUHW
3URIHVVLRQDOEHKDYLRUDQGFRPSOLDQFHZLWKWHFKQLFDOVWDQGDUGV
7KHFRQFHSWRILQGHSHQGHQFHVNHSWLFLVPDFFRXQWDELOLW\DQGSXEOLFH[SHFWDWLRQV
(WKLFVDQGVRFLDOUHVSRQVLELOLW\RIWKHSURIHVVLRQ
(WKLFVDQGODZLQFOXGLQJWKHUHODWLRQVKLSEHWZHHQODZVUHJXODWLRQVDQGSXEOLFLQWHUHVWDVDUHVXOW RIXQHWKLFDOFRQGXFWDJDLQVWWKHLQGLYLGXDOWKHSURIHVVLRQDQGWKHSXEOLFDWODUJH
(WKLFVLQEXVLQHVVDFWLYLW\DQGJRRGJRYHUQDQFH
(WKLFVDQGSURIHVVLRQDOLVPRIDFFRXQWDQWV ZKLVWOHEORZLQJFRQIOLFWVRILQWHUHVWHWKLFDOGLOHPPDV DQGUHVROXWLRQV
*HQHUDOSULQFLSOH
'HWDLOHG3ULQFLSOH
26
Arie Pratama / Procedia - Social and Behavioral Sciences 211 (2015) 19 – 26
&RQFOXVLRQDQG6XJJHVWLRQV %DVHGRQUHVHDUFKUHVXOWLWFDQEHFRQFOXGHGWKDWLQJHQHUDOWKHUHLVDJDSEHWZHHQWKHDFFRXQWLQJDFDGHPLFDQV DQG SUDFWLWLRQHUV LQ WKH LQWHUHVWV DQG SULRULWLHV RI WKH DVSHFWV RI NQRZOHGJH SURIHVVLRQDO VNLOOV DQG DWWLWXGHV DFFRXQWDQW'LIIHUHQFHVWKDWRFFXUDUHQRWWRRPDQ\DQGWKHUHLVDOVRDVLPLODULW\RIYLHZVEHWZHHQDFDGHPLFVDQG SUDFWLWLRQHUV*HQHUDOO\WKHFDXVHRIWKHJDSLVGXHWRGLIIHUHQFHVLQWKHZD\DFDGHPLFVZKRWHQGWREHWKHRUHWLFDO SHUVSHFWLYH DQG WHDFK ZKDW WKH EDVLF FRQFHSW DQG SUDFWLWLRQHUV ZKR WHQG WR KROG RQ SUDFWLFDO H[SHULHQFH DQG LPPHGLDWHQHHGVRIWKHEXVLQHVV 7KLVUHVHDUFKFDQJLYHVXJJHVWLRQVWRDFDGHPLFLDQVDQGSUDFWLFLRQHUV5HVXOWVRIWKLVUHVHDUFKFDQVKRZWKHJDS EHWZHHQWKHDFFRXQWLQJFXUULFXOXPWKDWKDVEHHQSUHSDUHGFRPSDUHZLWKEXVLQHVVQHHGV$FDGHPLFLDQVDUHDGYLVHG WRDGMXVWWKHFXUULFXOXPWRPDWFKZLWKEXVLQHVVQHHGVDQGSUDFWLFLRQHUVFDQXVHWKLVUHVHDUFKUHVXOWDVDFRPSHWHQF\ VWDQGDUGWRGHWHUPLQHTXDOLW\RIDFFRXQWDQWLQWKHIXWXUH/DVWO\)RUIXUWKHUUHVHDUFKLWFDQFRQGXFWLQWHUYLHZWR UHVSRQGHQWV WR H[SORUH PRUH DERXW LPSRUWDQFH RI DFFRXQWDQW FRPSHWHQF\ 5HVHDUFKHUV FDQ DOVR PDNH GHWDLO FRPSDULVRQEHWZHHQDQVZHUVZLWKLQVXEJURXSRIDFDGHPLFLDQVDQGSUDFWLFLRQHUV 5HIHUHQFHV %HONDRXL$KPHG5LDKLAccounting Theory 5th edition1HZ
