Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi Internasional Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto
DOI:
https://doi.org/10.30595/kompartemen.v17i2.4627Abstract
Penelitian ini berjudul Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi International Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Swasta Purwokerto. Penelitian ini bertujuan untuk menguji secara empiris tentang persepsi mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mengenai implementasi International Standards on Auditing (ISA). Penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada mahasiswa akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto. Metode analisis yang digunakan dalam penelitian ini adalah one sample t-test dan independent sample t-test.Hasil penelitian menunjukkan mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto memiliki persepsi yang sama mengenai implementasi International Standards on Auditing (ISA). Mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mempersepsikan bahwa International Standards on Auditing (ISA) telah diterapkan secara efektif.
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