PROFESIONALISME AKUNTAN PENDIDIK : PERSPEKTIF ATAU TRIGER KUALITAS LULUSAN AKUNTANSI DI ERA MASYARAKAT EKONOMI ASEAN

Abstract

The research examines the effect competences, professional commitment of accountant educators
toward The quality of graduates in accounting in facing Asean Economic Community. This
research use sample consisted of 66 accountant educators private universities in Semarang.
The data are taken with method of collecting data into questionnaires central. Selection of
samples by using purposive sampling. The hypothesis testing model using Partial Least Square
analysis (PLS). The result of the research indicated, Competences, Professional Commitment of
Accountant educators are factors that affect positively on The quality of graduates in Accounting.
The positive result gives contribution that improving the quality of human resources, competence
and professional commitment educators accountant is a necessary condition for achieving the
level of success in the future. These findings contribute that improving the quality of accounting
graduates through professional commitment strategies of educators accountants such as
being independent, enhancement training and conferences, work teamwork and improving the
competence that relevant with orientation of the accounting department and be able to evaluate
objectively learning will realize the Indonesian people who are ready to face the regional and
global economy as AFTA (Asean Free Trade Area), APEC(Asia Pacific Economic Community),
GATT (General Agreement on Tariffs and Trade)/ WTO (World Trade Organization), and to
meet the ASEAN Community 2015.