ABSTRACT

This research aims to investigate the perception of accounting students and alumni of the Faculty of Economic and Business Universitas Indonesia (FEB UI) of the influence of internships on skill development. Online questionnaires were distributed to accounting students of FEB UI batch 2012 and alumni batches 2010 and 2011 who are working in public accounting firms. Using an independent sample t-test and the Mann-Whitney test, 308 sets of data were analysed. The result indicates that both accounting students and alumni have positive perceptions on the influence of internships on skill development.