Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting

This study aimed to determine the perceptions of accountants and prospective accountants about Islamic accounting in terms of the characteristics and objectives of Islamic accounting. The research method used was a survey method with data collection techniques using questionnaires given to respondents where the respondents consisted of corporate accountants who worked on Islamic banks, accounting educators and accounting students from several Islamic universities in Medan.The techniques used to test hypotheses were one sample t-test, and independent sample t-test. Based on statistical tests performed, the findings of this study were: 1) Islamic accounting characteristics were not the same as conventional accounting characteristics according to the perceptions of corporate accountants, accounting educators and accounting students, 2) the purpose of Islamic accounting was not the same as conventional accounting according to the perceptions of corporate accountants, accounting educators and accounting students, and 3) there was no significant difference in perception among corporate accountants, accounting educators and accounting students about the characteristics of Islamic accounting and the purpose of Islamic accounting.