ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PEMAHAMAN IFRS

Tantina , Haryati and Resi , Permanasari (2014) ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PEMAHAMAN IFRS. Jurnal Ilmu Ekonomi Pembangunan , 5 (2). pp. 208-219. ISSN 977-2088-0677

[img]
Preview
PDF - Published Version
Download (1017Kb) | Preview

    Abstract

    IFRS as the new accounting standards will require people who understand the IFRS provisions, one of which is an accountant. Currently the accountant who has worked in big companies and banks are competing to learn IFRS in order to maintain their careers. There have even been a small part of multinational companies that require "IFRS Capability" on job vacancies that they are open. This proves that companies began to require accountants who understand IFRS. The results of this study is that the learning behavior signiifikan effect on the level of understanding of IFRS. While emotional intelligence does not affect the understanding of IFRS. This could be caused by many factors beyond the emotional intelligence factors that influence an individual's life. Many other factors that are not observed in this study for example, mental stress factors, social environment, the trauma of failure, personal problems, or cultural activities outside campus (Trisniwati & Suryaningsum, 2003). The next conclusion is that interest did not moderate the influence of emotional intelligence on the level of understanding of IFRS, as well as interest in studying the behavior did not moderate the effect of the level of understanding of IFRS. This is caused probably because there are factors other than interest which may also moderate the effect of behavioral learning and understanding one's emotional intelligence IFRS, for example, the availability of educational facilities or internal factors in an individual form of self-confidence (Widianingrum et al 2010).

    Item Type: Article
    Subjects: H Social Sciences > HG Finance > HG 1706-1708 Accounting, Bookkeeping
    Divisions: UPN Jatim Journal > Jurnal Ilmu Ekonomi Pembangunan
    Depositing User: Users 8 not found.
    Date Deposited: 15 Dec 2014 09:21
    Last Modified: 15 Dec 2014 09:22
    URI: http://eprints.upnjatim.ac.id/id/eprint/6598

    Actions (login required)

    View Item