ANTARA TEORI DAN PERILAKU
(Studi Sikap Dosen Akuntansi dan Keuangan)
Abstract
Tidak selalu seorang dosen akuntansi mampu mengimplementasikan teori-teori ekonomi, keuangan, manajemen, dan bisnis di dalam kesehariannya. Dengan descriptive survey method melalui instrumen kuesioner berskala liker yang disebarkan kepada 63 orang dosen Prodi Akuntansi dan Pendidikan Akuntansi di tiga perguruan tinggi negeri di 3 kota yang berbeda di Pulau Jawa. Hasil penelitian menunjukkan persepsi dosen terhadap nilai positif pengetahuan akuntansi dan keuangan di dalam mengajarkan akurasi, kejujuran, dan ketertiban dalam mengelola data keuangan Sangat Baik. Namun dalam mengaplikasikan nilai-nilai yang terdapat dalam pengetahuan tersebut perilaku dosen masih berada pada kategori Cenderung Baik.
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References
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