scholarly journals Financial Reward as Moderating The Effect of Control of Behavior, and Professional Risk on The Interest of Accounting Students Become a Public Accountant

2021 ◽  
Vol 8 (8) ◽  
pp. 10-14
Author(s):  
Ni Kadek Laksmi Aprillia ◽  
Ida Bagus Putra Astika
Keyword(s):  
Accounting Students ◽  
Financial Reward ◽  
Public Accountant

scholarly journals PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK

2019 ◽  
Vol 7 (1) ◽  
pp. 51-60
Author(s):  
Astri Wulan Dary ◽  
Fitrawati Ilyas
Keyword(s):  
Logistic Regression ◽  
Statistical Analysis ◽  
Empirical Evidence ◽  
Empirical Research ◽  
Accounting Students ◽  
Primary Data ◽  
Job Market ◽  
Financial Reward ◽  
Spss Software ◽  
Public Accountant

The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK (Studi Kasus Terhadap Mahasiswa Akuntansi Di Kota Bengkulu)

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Zahrah Indah Ferina
Keyword(s):  
Labor Market ◽  
Multiple Regression ◽  
Private University ◽  
Accounting Students ◽  
Financial Reward ◽  
Factors Influencing ◽  
Public Accountants ◽  
Accounting Student ◽  
Public Accountant

Zahrah Indah Ferina; A Public Accountant is an accountant who provides services to obtain rewards or fees. The need for public accountants in the era of MEA is increasing, then the purpose of this study is to factors that affect the intention to the profession of Public Accountants. Factors influencing this intention with financial rewards and considerations of labor market. The sample used in this research is 83 respondents. Samples are obtained from accounting students who have completed the Auditing courses at State and Private University in Bengkulu. To analyze the hypothesis, this study used multiple regression analysis.The result of this research showed that financial reward and consideration of labor market has influence in career choosing as public accountant.Key words: Accounting Student, Intention, Public Accountant

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants

2021 ◽  
Vol 6 (2) ◽  
pp. 47-54
Author(s):  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Data Distribution ◽  
Type A ◽  
Reliable Data ◽  
Accounting Students ◽  
Career Interests ◽  
High Achievement ◽  
Public Accountants ◽  
Type A Personality ◽  
Accounting Student ◽  
Public Accountant

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.

scholarly journals Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant

2020 ◽  
Vol 8 (1) ◽  
pp. 19-26
Author(s):  
Fu'at Hasim ◽  
Novi Darmayanti ◽  
Alfian Manaf Dientri
Keyword(s):  
Social Values ◽  
Accounting Students ◽  
Primary Data ◽  
Public Accounting ◽  
Career Selection ◽  
Initial Stage ◽  
College Career ◽  
Career Options ◽  
Selection Of ◽  
Public Accountant

The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals Faktor Faktor Yang Mempengaruhi Mahasiswa Dalam Pemilihan Karir Menjadi Auditor Pada Instansi Pemerintah Dan Swasta

2019 ◽  
Vol 1 (4) ◽  
pp. 1845-1862
Author(s):  
Sutan Pandilon ◽  
Charoline Cheisvyanny
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Family Environment ◽  
Social Values ◽  
Linear Regression Analysis ◽  
Accounting Students ◽  
Primary Data ◽  
Financial Reward ◽  
Career Selection ◽  
Professional Recognition

This study aims to analyze the factors which influence accounting students in choosing accounting career as auditor at both private and government instutions. The factors are financial reward, work environment, labor market consideration, social values, professional recognition, family environment, and personality. The population in this study is accounting students in state and private university of Indonesia. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire 177 respondents. The method of analysis is multiple linear regression analysis. The results showed that work environment, social values, professional recognition, and family environment have no significant effect on career selection as auditor. While the financial reward, labor market consideration, and personality have a positive significant effect on career selection as an auditor.   

scholarly journals The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career

2021 ◽  
Vol 5 (3) ◽  
pp. 417
Author(s):  
Faneshia Tangke Rerung ◽  
David Adechandra Ashedica pesudo
Keyword(s):  
Linear Regression ◽  
Data Acquisition ◽  
Work Environment ◽  
Type A ◽  
Regression Testing ◽  
Accounting Students ◽  
Testing Method ◽  
Type A Personality ◽  
Positive Effect ◽  
Public Accountant

The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public accountant career. Based on the research that has been done, the following conclusions are obtained. First, the work environment has a positive effect on the choice of a public accountant career. Second, financial rewards do not influence the choice of a public accountant career. Students prefer to have various experiences first, so they do not consider the number of financial rewards obtained. Third, type A personality has a positive effect on the choice of a public accountant career.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)

2020 ◽  
Vol 28 (2) ◽  
pp. 160-175
Author(s):  
Adia Adi Prabowo
Keyword(s):  
Social Motivation ◽  
Accounting Students ◽  
Coefficient Of Determination ◽  
Certified Public Accountants ◽  
Study Program ◽  
The Public ◽  
Economic Motivation ◽  
Certification Exam ◽  
Public Accountants ◽  
Public Accountant

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.

Perception and awareness of Islamic accounting: student perspectives

2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Certified Public Accountant ◽  
Content Type ◽  
Academic Courses ◽  
Sample Test ◽  
Narrow Gaps ◽  
Practical Implications ◽  
Public Accountant

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.

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