Persepsi akuntan terhadap perannya dalam sdgs (sustainable development goals)

DETAIL KOLEKSI

Persepsi akuntan terhadap perannya dalam sdgs (sustainable development goals)

2.0

Oleh : Hardiantika Dwiastri

Info Katalog

Nomor Panggil : 2018_TA_AK_023141267

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Regina Jansen Arsjah

Subyek : Sustainability accounting;Operational definition of variables and measurements

Kata Kunci : the role of accountants in sustainable development goals, accounting profession, public accountant.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_-023141267_Halaman-judul.pdf	18
2.	2018_TA_AK_-023141267_Bab-1.pdf
3.	2018_TA_AK_-023141267_Bab-2.pdf
4.	2018_TA_AK_-023141267_Bab-3.pdf
5.	2018_TA_AK_-023141267_Bab-4.pdf
6.	2018_TA_AK_-023141267_Bab-5.pdf
7.	2018_TA_AK_-023141267_Daftar-pustaka.pdf
8.	2018_TA_AK_-023141267_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mendapatkan bukti empiris tentang persepsi serta perbedaan antara persepsi akuntan publik dan akuntan pemerintah terhadap perannya dalam SDGs.Sampel yang digunakan dalam penelitian ini sebesar 388 responden, terdiri dari 115 responden akuntan publik dan 273 responden akuntan pemerintah. Alat analisis yang digunakan untuk menganalisis hipotesis dalam penelitian ini adalah Independent Sample t-test.Menurut akuntan publik yang penting adalah Goal 17 (Partnership for the Goals) sementara akuntan pemerintah adalah Goal 13 (Climate Action). Peran lembaganya dalam SDGs, menurut akuntan publik yang paling menonjol adalah Goal 16 (Peace and Justice and Strong), sementara menurut akuntan pemerintah peran lembaganya yang menonjol adalah Goal 17 (Partnership for the Goals). Hasil penelitian ini menunjukkan bahwa terdapat perbedaan persepsi antara akuntan publik dan akuntan pemerintah dalam Goal 5 (Gender Equality), Goal 12 (Responsible Consumption and Production), dan Goal 17 (Partnership for the Goals) sementara dalam Goal 4 (Quality Education), Goal 8 (Decent Work and Economic Growth), Goal 9 (Industry, Innovation, and infrastructure), Goal 13 (Climate Action) dan Goal 16 (Peace and Justice and Strong Institutions) tidak terdapat perbedaan persepsi antara akuntan publik dan akuntan pemerintah.

T his study aims to obtain empirical evidence about perceptions and differences between public accountant perceptions and government accountants for their role in SDGs.The sample used in this study amounted to 388 respondents, consisting of 115 public accountant respondents and 273 respondents of government accountants. Analyzer used to analyze hypothesis in this research is Independent Sample t-test.According to the important public accountant is Goal 17 (Partnership for the Goals) while the government accountant is Goal 13 (Climate Action). The role of institutions in SDGs, according to the most prominent public accountant is Goal 16 (Peace and Justice and Strong), while according to government accountants the prominent role of the institution is Goal 17 (Partnership for the Goals). The results of this study indicate that there are differences in perceptions between public accountants and government accountants in Goal 5 (Gender Equality), Goal 12 (Responsible Consumption and Production), and Goal 17 (Partnership for the Goals) while in Goal 4 (Quality Education), Goal 8 (Decent Work and Economic Growth), Goal 9 (Industry,Innovation, and Infrastructure), Goal 13 (Climate Action) and Goal 16 (Peace and Justice and Strong Institutions) is no differences in perceptions between public accountants and government accountants.