Persepsi Praktisi, Akademisi dan Mahasiswa Akuntansi terhadap Mata Kuliah Akuntansi Forensik dan Fraud Examination

Sofianti, SeptarinaPritaDania (2013) Persepsi Praktisi, Akademisi dan Mahasiswa Akuntansi terhadap Mata Kuliah Akuntansi Forensik dan Fraud Examination. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi praktisi, akademisi dan mahasiswa akuntansi terhadap mata kuliah akuntansi forensik dan fraud examination apabila diintegrasikan ke dalam kurikulum jurusan akuntansi. Selanjutnya, juga menganalisis perbedaan persepsi praktisi akuntansi, akademisi akuntansi dan mahasiswa akuntansi terhadap permintaan, minat, potensi karir, kendala, manfaat, dan topik bahasan akuntansi forensik dan fraud examination apabila diintegrasikan ke dalam kurikulum jurusan akuntansi. Hasil penelitian menunjukkan bahwa praktisi, akademisi dan mahasiswa akuntansi mendukung mata kuliah akuntansi forensik dan fraud examination diintegrasikan ke dalam kurikulum jurusan akuntansi. Lebih lanjut, hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara praktisi, akademisi dan mahasiswa akuntansi terhadap minat, potensi karir, kendala, manfaat dan topik bahasan akuntansi forensik dan fraud examination . Penelitian ini memiliki implikasi berupa perlunya perumusan kembali silabus dan materi akuntansi forensik dan fraud examination yang lebih relevan dengan kebutuhan Indonesia, juga sebagai bahan pertimbangan bagi perguruan tinggi untuk mengintegrasikan mata kuliah akuntansi forensik dan fraud examination ke dalam kurikulum jurusan akuntansi.

English Abstract

Presents a research, which aims to analyze the insight of practitioners, academicians and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. Furthermore, also analyze the difference of practitioners, academicians and accounting students insight`s regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. The results also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination. This results are useful for universities that are considering in integrating forensic accounting and fraud examination into accounting curriculum, hence redesigning their forensic accounting and fraud examination course that relevant with Indonesian`s necessitate.

Item Type: Thesis (Magister)
Identification Number: TES/363.25/SOF/p/041404574
Subjects: 300 Social sciences > 363 Other social problems and services > 363.2 Police services
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endro Setyobudi
Date Deposited: 22 Aug 2014 10:17
Last Modified: 22 Aug 2014 10:17
URI: http://repository.ub.ac.id/id/eprint/157186
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