PENILAIAN DIRI PRAKTISI DAN AKADEMISI AKUNTANSI ATAS KEMAMPUAN DI BIDANG TEKNOLOGI INFORMASI
ABSTRACT: The International
Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state
that information technology is pervasive in the world of business. Information
technology can replace accountant’s role in financial statement preparation. Competence
with this technology is imperative for professional accountant. The aim of this
research is to examine accounting practitioner’s and educator’s self IT
perceived knowledge level, towards the important of PC knowledge, system design
and development know-how, accounting package awareness, information technology
auditing and language programming knowledge
for accountant professionals. Purposive sampling, hence, is employed to
determine the number of respondents that will capable to represent public accountant
practitioners, management accountant practitioners, public sector accountant
practitioner and accountant scholar. Moreover, the respondent will be drawn
within the universities and firms located at Jakarta. The data collected, hence
will be analyzed using Mann-Whitney U test to examine the difference among
practitioners towards academicians. It is shown by the standardize U statistics
with 0,05 level of significant, eighteen item expression’s scores are within
acceptance region, confirm that there is no different perceived knowledge level
among accountant scholar toward accountant professional.
Penulis: Lutfi Harris
Kode Jurnal: jpakuntansidd1000038
