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"ABSTRAKPenelitian ini membahas tentang Persepsi Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia dan Ekspektasi Pemberi Kerja terhadap Keterampilan dan Pengetahuan yang dibutuhkan Lulusan Akuntasi. Penelitian ini menggunakan metode kuantitatif untuk mendapat gambaran yang respresentatif mengenai keterampilan dan pengetahuan lulusan akuntansi menurut persepsi mahasiswa dan ekspektasi pemberi kerja. Data-data dalam penelitian ini akan diolah menggunakan software SPSS versi 21.0 melalui beberapa pengujian. Hasil penelitian ini adalah persepsi tertinggi dari mahasiswa terhadap keterampilan yang dibutuhkan lulusan akuntansi adalah honesty, continuous learning, dan work ethics sedangkan ekspektasi tertinggi dari pemberi kerja terhadap keterampilan yang dibutuhkan lulusan akuntansi adalah work ethics, teamwork, dan time management. Persepsi tertinggi dari mahasiswa terhadap pengetahuan yang dibutuhkan lulusan akuntansi adalah financial accounting, accounting and financial reporting, dan Financial statement analysis. sedangkan ekspektasi tertinggi dari pemberi kerja terhadap pengetahuan yang dibutuhkan lulusan akuntansi adalah financial statement analysis, microsoft office program, dan financial accounting. Selain itu Terdapat gap antara persepsi mahasiswa dan ekspektasi pemberi kerja terhadap keterampilan yang dibutuhkan lulusan akuntansi dan tidak terdapat gap antara persepsi mahasiswa dan ekspektasi pemberi kerja terhadap pengetahuan yang dibutuhkan lulusan akuntansiKata Kunci:Keterampilan, pengetahuan, mahasiswa, pemberi kerja, gap

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ABSTRACTThis study describes Perception of Students of Accounting, Faculty of Economy and Business, University of Indonesia and Expectation of Employer towards Skills and Knowledge, which are needed by Accounting Graduate. This research use quantitative methods to get a representative picture about skills and knowledge of accounting graduates according to the perception of students and the expectation of employers. The data in this study processed using SPSS software version 21.0 with some testing. The results of this study as follows skills that are needed by accounting graduates in the perception of students are honesty, continuous learning, and work ethics. While in the perception of employers, skill that are needed are work ethics, teamwork, and time management. Knowledge that are needed by accounting graduates in the perception of students are financial accounting, accounting and financial reporting, and financial statement analysis. Whereas, in the perception of employers, knowledge that are needed by accounting graduates are financial statement analysis, microsoft office program, and financial accounting. Other than that there is a gap between the perception of students with the expectations of employers towards skills that are needed by accounting graduates. But in the perception of students and expectations of employers towards knowledge that are needed by accounting graduates, there were no gaps. Keywords Skills, Knowledge, Students, Employer, Gap"