PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS PEMBELAJARANAKUNTANSI: STUDI PADA MAHASISWA GENERASI-Z DI KOTA MAKASSAR

Abstract

This research is intended to examine how the convergence of International Financial Reporting Standards (IFRS) influences the quality of accounting instruction received by Generation-Z students in Makassar City, an area whose social and educational profile has rarely been explored within the scope of IFRS-oriented learning.

Employing a quantitative design, the study relied on a Likert-scale questionnaire administered to 110 active students from the Accounting Study Program. Respondents were determined through purposive sampling, with the sample size calculated using Slovin's formula from a population of 150 students, and the resulting data were processed through simple linear regression assisted by SPSS software.

The constructed regression model met the fit criteria, and the results confirmed that IFRS convergence exerts a positive and significant influence on accounting learning quality, both when tested simultaneously and partially, indicating that a greater degree of IFRS application corresponds with higher learning quality as perceived by students.

These findings affirm that harmonizing international accounting standards extends beyond corporate reporting practice and also shapes students' critical thinking and professional readiness. The study further contributes theoretically to the development of IFRS Convergence Theory and offers practical guidance for universities and lecturers in designing a more contextual, technology-oriented accounting curriculum suited to Generation-Z learners.