i

ii

iii

iv

v

vi

KATA PENGANTAR

Puji syukur penulis panjatkan kepada Tuhan Yesus Kristus yang telah

melimpahkan berkat dan kasih-Nya, sehingga penulis dapat menyelesaikan tesis

yang berjudul “Pemahaman Mahasiswa Akuntansi Terhadap International

Financial Reporting Standar (IFRS) (Studi Kasus Pada Perguruan Tinggi

Swasta di Kota Kupang)” dengan baik dan tepat waktu.

Penulisan tesis ini merupakan salah satu syarat untuk memperoleh gelar

Sarjana pada Universitas Kristen Satya Wacana. Penulis menyadari bahwa tanpa

bantuan, bimbingan, dan dukungan dari banyak pihak, tesis tidak akan

terselesaikan dengan baik dan tepat waktu.

Penulis

vii

ABSTRACT

The purpose of this research is to provide evidence empirical an

explanation students accounting on International Financial Reporting Standard

(IFRS), with emotional intelligence, interest and availability of education as

variable independent. Technique withdrawal sample use purposive sampling. Data

collection using a questionnaire. Data analysis used to answer the question

research is by using the method cross tabulation data. The research results show

that intelligence emotional does not support their level of understanding students

accounting about IFRS. Interest does not support understanding students

accounting about IFRS. Education facilities does not support understanding

students accounting about IFRS.

Keywords: Emotional intelligence, Interests, the availability of the means of

education and understanding of IFRS

viii

DAFTAR ISI

HALAMAN JUDUL ..................................................................................... i

PERNYATAAN TIDAK PLAGIAT ........................................................... ii

PERNYATAAN PERSETUJUAN AKSES ................................................ iii

LEMBAR PENGESAHAN .......................................................................... iv

PERNYATAAN ............................................................................................. v

KATA PENGANTAR ................................................................................... vi

SARIPATI ...................................................................................................... vii

DAFTAR ISI .................................................................................................. viii

DAFTAR TABEL ......................................................................................... x

DAFTAR GAMBAR ..................................................................................... xi

DAFTAR LAMPIRAN ................................................................................. xii

PENDAHULUAN .......................................................................................... 1

LANDASAN TEORI ..................................................................................... 6

Teori Kognitif ......................................................................................... 6

Kecerdasan Emosional .......................................................................... 8

Minat ....................................................................................................... 9

Ketersediaan Sarana Pendidikan ......................................................... 10

Pemahaman IFRS .................................................................................. 11

PERUMUSAN PERTANYAAN PENELITIAN ........................................ 15

Kecerdasan Emosial ............................................................................... 15

Minat ....................................................................................................... 16

Faktor-faktor yang Mendukung Tingkat Pemahaman Mahasiswa

Akuntansi tentang IFRS ........................................................................ 17

METODA PENELITIAN ............................................................................. 18

Populasi dan Sampel .............................................................................. 18

Metode Pengumpulan Data ................................................................... 19

ix

Definisi Operasional Variabel ............................................................... 19

Teknis Analisis Data .............................................................................. 20

HASIL PENELITIAN DAN PEMBAHASAN ........................................... 20

Responden ............................................................................................... 20

Uji Reliabilitas ........................................................................................ 21

Uji Validitas ............................................................................................ 22

Cross Tabulasi Data ............................................................................... 22

PEMBAHASAN ............................................................................................ 25

Kecerdasan Emosional dapat Mendukung Pemahaman Mahasiswa

Akuntansi tentang IFRS ........................................................................ 25

Minat Belajar dapat Mendukung Pemahaman Mahasiswa

Akuntansi tentang IFRS ........................................................................ 26

Faktor-faktor yang Mendukung Tingkat Pemahaman Mahasiswa

Akuntansi tentang IFRS ........................................................................ 27

KESIMPULAN .............................................................................................. 29

KETERBATASAN PENELITIAN .............................................................. 30

SARAN UNTUK PENELITIAN MENDATANG ...................................... 30

IMPLIKASI ................................................................................................... 30

DAFTAR PUSTAKA .................................................................................... 31

x

DAFTAR TABEL

Tabel 1 Deskriptif Responden Mahasiswa .................................................. 21

Tabel 2 Hasul Uji Reliabilitas ..................................................................... 22

Tabel 3 Cross Tabulasi Data ........................................................................ 23

xi

DAFTAR GAMBAR

Gambar 1 Kerangka Teori ........................................................................ 7

Gambar 2 Kerangka Pemikiran ................................................................ 14

xii

DAFTAR LAMPIRAN

Lampiran 1 Kuesioner ................................................................................. 34

Lampiran 2 Uji Validitas ............................................................................. 49

Lampiran 3 Uji Reliabilitas ......................................................................... 52

Lampiran 4 Identitas Informan ................................................................... 54