ANALISIS PENGARUH MATA KULIAH AKUNTANSI SYARIAH TERHADAP PERSEPSI MAHASISWA AKUNTANSI TERKAIT PENYAJIAN LAPORAN KEUANGAN SYARIAH

Abstract

The purpose of this study is to find out how the perceptions of accounting students related to the presentation of Islamic financial statements, as well as whether the influence of accounting courses on the perceptions of accounting students related to the presentation of Islamic financial statements. This research is descriptive research using quantitative approach. The type of data used in this study is the primary data obtained from the collection of questionnaires that have been spread. The results of this study indicate that sharia accounting courses have a significant influence on the perceptions of accounting students related to the presentation of sharia financial statements, and there are differences in perceptions of students who have and have not taken sharia accounting courses related to the presentation of Islamic financial statements.

Keywords: Sharia Accounting, Perception, Presentation, Sharia Financial Statement.