ANALISIS PENERAPAN AKUNTANSI KEPERILAKUAN TERHADAP MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI

Abstract

This research was conducted to population of this researchis the college student study program Accounting in Sakti Alam Kerinci School of Economic. In this study the researchers took a sample of 98 students Accounting as respondents in this study analysis tool used is Descriptive Analysis intends to describe the characteristics of each research variable that is the achievement of respondents' answers (TCR) and also use Utility Theory and Contingency Theory to see the application of Behavior Accounting in Accounting Student Sakti Alam Kerinci School of Economic. Based on the result of Descriptive Analysis, there are achievement of respondent's answer (TCR) that is on Utility theory of decision making variables with highest percentage of 78%, Knowledge Mastery with 77.25%, Information Of All Unconscious Events 76%, while contingency theory on Framework Waterhaouse and Tiessen75.25% work, Gordon and Miller77.25% Framework, Macintosh and Daft72.75% Framework, 80.5% Macintosh Framework, and Ewusi Framework Mensah79.75%,. It can be explained that the application of behavioral accounting in view of Utility Theory and Contingency Theory at value is good to apply with an average TCR of 75,58%.

Penelitian ini dilakukan terhadap mahasiswa program studi mahasiswa Akuntansi di STIE Sakti Alam Kerinci dimana sampel penelitian ini sebanyak 98. Penelitian ini menggunakan Analisis Deskriptif yang bermaksud untuk mendeskripsikan karakteristik masing-masing variabel penelitian yaitu pencapaian jawaban responden (TCR) dan juga menggunakan Teori Utilitas dan Teori Kontijensi untuk melihat bagaiman penerapan Perilaku Akuntansi pada Mahasiswa Akuntansi STIE Sakti Alam Kerinci.Berdasarkan hasil Analisis Deskriptif, terdapat jawaban responden (TCR) yaitu pada Teori Utilitas variabel pengambilan keputusan dengan persentase tertinggi 78%, Penguasaan Atas Pengetahuan 77,25%, Informasi Dari Semua Peristiwa Yang Tidak Diamati 76%, sedangkan teori kontingensi pada Kerangka kerja Waterhaouse dan Tiessen75.25%, Kerangka Gordon dan Miller 77.25%, Kerangka Macintosh dan Daft 72.75%, Kerangka Macintosh 80.5%, dan Kerangka Ewusi Mensah 79.75%. Dapat dijelaskan bahwa penerapan akuntansi perilaku dalam pandangan Teori Utilitas dan Teori Kontingensi berada pada nilai Baik dengan rata-rata TCR sebesar 75,58%.