Persepsi tentang Exposure Draft (ED) PSAK 109 Tahun 2008 (studi empiris Pengurus BAZ, Auditor Independen dan Auditor Pendidik di Propinsi Riau)

Nasrullah Djamil, SE, M.Si, Akt, CA


 The main objective of this study is to examine the difference between 1) Badan Amil Zakat, 2) Independence Auditors and 3) Lecturer Auditors in Riau about implementation Exposure Draft PSAK No 109 2008. The difference may arise through diverse perceptions of the implementation about ED PSAK No 109 2008.

This research represents the empirical test which used non probability sampling technics  in data collection. Data were collected using a survey of 106 respondents (20 BAZ, 34 Independence Auditors, and 56 Lecturer Auditors). Hypothesis testing uses T-Test Independent to known about difference perception to BAZ, Auditors Independence and Lecturer Auditors in Riau.

The result founds evidence of a wide differences in accounting recognition, accounting measurement between BAZ and Independence Auditors, Lecturer Auditors. No differnces between BAZ, Independence Auditors and Lecturer Auditors about Accounting Entry.


Keywords : Exposure Draft (ED) PSAK 109 Tahun 2008, Pengakuan Akuntansi (recognition), Pengukuran Akuntansi (measurement), and .Pencatatan Akuntansi (entry).

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