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Factors Affecting the Understanding of IFRS in Accounting Students

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  • Ira Septriana
  • Fuad Fuad

Abstract

This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University Semarang. The population in 2019 with the number of students taking their 7th semester in this study was 184 students. Determination of the number of samples in this study using the Slovin formula, to get a total sample of 65 students. The results show that only the readiness of learning affects the understanding of IFRS in accounting students. While the learning experience, learning behavior and teaching quality of lecturers do not affect the understanding of IFRS in accounting students.

Suggested Citation

  • Ira Septriana & Fuad Fuad, 2020. "Factors Affecting the Understanding of IFRS in Accounting Students," International Journal of Higher Education, Sciedu Press, vol. 9(4), pages 302-302, August.
    • Handle: RePEc:jfr:ijhe11:v:9:y:2020:i:4:p:302
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    References listed on IDEAS

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    1. Yingying Han & Parmod Chand & Rajni Mala, 2019. "Impact of ambiguity tolerance and tertiary education on professional judgment," Accounting Forum, Taylor & Francis Journals, vol. 43(4), pages 426-447, October.
    2. Carmona, Salvador & Trombetta, Marco, 2008. "On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 455-461.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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