Daftar Isi:
  • The aim of this research to analyze the factors that influence the readiness of accounting students in Riau Islands in the face of competition in the era of the ASEAN Economic Community (AEC). The factors used in this study are ethical competencies, knowledge competencies, ability competencies, relationship competencies or concern for human rights and values and competence competence. Accounting students of university in Kepulauan Riau enrolled in the Higher Education Directorate in 2017 were sampled in this study as many as 2724 students. This study uses simple random sampling method so that based on the predetermined criteria obtained a sample of 136 students. This research is a quantitative research using a questionnaire. The results of this study indicate that the factors of ethical competence, knowledge competence, ability competency, relationship competence or concern for human rights and values and competence analysis have a significant positive influence on the readiness of accounting students in the Riau Islands in the face of the ASEAN Economic Community (AEC).