ANALYSIS OF THE COMPETENCIES OF ACCOUNTING DEPARTMENT GRADUATES BASED ON STAKEHOLDER PERSPECTIVE IN THE CENTRAL SULAWESI PROVINCE, INDONESIA

Although there are differences in perceptions of the need for standardization of accounting education, basically the standardization of accounting education is needed in Indonesia, given the increasing demands on the current accounting personnel. The research result from Furqan and Sanjaya (2010) found that the most important and urgent standardization in accounting education in Indonesia today is standardization of competency, which by their standards of competency it is expected that graduates of the department of accounting throughout Indonesia have the same quality, that can be accepted by the labor market and can compete both nationally and globally. Therefore, this research will be directed to analyze the extent of the needs of employers (stakeholders) to accounting graduates and competence of what should be owned by the department of accounting graduates to be absorbed in the labor market, particularly in the province of Central Sulawesi. The results of this study is expected to be the basis in developing a professional, effective and efficient accounting education model, to produce graduates who are competent and can be absorbed in the labor market. On these issues, this study aims to identify the need for standardization of the accounting profession education (PPA) in Indonesia, especially with regard to the implementation of the learning process in support of the resultant force and competent professional accountants.