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ANALISA PERSEPSI AUDITOR ATAS RENCANA PENERAPAN KEBIJAKAN REDENOMINASI RUPIAH TERHADAP PRAKTIK AKUNTANSI

Julianto Siswo, Adi Nugroho (2014) ANALISA PERSEPSI AUDITOR ATAS RENCANA PENERAPAN KEBIJAKAN REDENOMINASI RUPIAH TERHADAP PRAKTIK AKUNTANSI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a survey study on the auditor’s who worked in agency of public accounting ( KAP ) Malang and surrounding. This research deals with the auditor's perception about rupiah wise of application redenomination to accounting practices. The purpose of this research was to describe the auditor’s perceptions about rupiah wise of application redenomination to accounting practices, the data that used in this research is primer data, which is use survey method with give the structure questioner to the respondents. For the analysis, the step that used are: editing and tabulation of respondents answer, the data presentation in the table and chart, and descriptive analysis. Based on the result analysis, the data generally got if the respondents majority stated that the application of rupiah’s redenomination do not result the increase or changes to the accounting practices, both on the analysis process financial data even though effectiveness of financial statement, but specifically can be said that application of rupiah’s redenomination can be increase or changes to the efficiency of the input time financial data. surely, it shows the application of rupiah’s redenomination can be assessed and it does not necessary apply and ward of state that one of the reason wise application is believed to be able to solve the problems in the world of accounting.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 02:27
Last Modified: 07 Jan 2015 02:27
URI : http://eprints.umm.ac.id/id/eprint/14436

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