OBSTACLES OF CHARTERED ACCOUNTANT FOR FULFILLMENT OBLIGATION ON CONTINUOUS LEARNING PROGRAM (CLP

Sugeng Riadi, Z. Ferina
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Abstract

This study discusses the obstacles faced by Chartered Accountants (CA) in fulfilling the obligations of credit learning (SKP) in continuing learning program (PPL) to maintain their professional competencies so as to be able to compete with accountants from other countries in the Asean Economic Community (AEC). This study used a descriptive qualitative approach with speakers from Indonesian Institute of Accountants (IAI) members who were registered CA in the Bengkulu Province. The results showed that most Chartered Accountants did not fulfill the SKP obligations due to the cost of training (cost), the time of the training conducted on weekdays (time) and training was rarely carried out in the area of ​​Bengkulu Province (location). The motivation of CA to maintain its competence is very good and ready to face the AEC which began in 2015
特许会计师履行持续学习义务的障碍(clp)
本研究探讨特许会计师(CA)在继续学习计划(PPL)中履行学分学习(SKP)义务以保持其专业能力,从而能够与东盟经济共同体(AEC)其他国家的会计师竞争所面临的障碍。本研究采用描述性定性方法,演讲者来自印度尼西亚会计师协会(IAI)成员,他们是明古鲁省的注册会计师。结果显示,由于培训成本(cost)、培训时间(time)和培训很少在Bengkulu省地区(location)进行,大多数特许会计师没有履行SKP义务。CA保持其竞争力的动机是非常好的,并准备好面对2015年开始的AEC
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