scholarly journals MODERASI PENGAKUAN PROFESIONAL PADA HUBUNGAN PEMAHAMAN KODE ETIK PROFESI DAN PEMILIHAN KARIR SEBAGAI AKUNTAN

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Putu Purnama Dewi ◽  
Ni Putu Ayu Dea Novi Yanti
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Accounting Students ◽  
Professional Code ◽  
Career Selection ◽  
Post Graduate ◽  
Professional Recognition ◽  
Ethics Code ◽  
Positive Effect ◽  
Selection Of

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pemahaman mahasiswa mengenai kode etik profesi terhadap pemilihan karir sebagai akuntan dan untuk mengetahui pengaruh pengakuan profesional dalam memoderasi hubungan pemahaman kode etik profesi tehadap pemilihan karir sebagai akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang sedang mengikuti pendidikan pasca sarjana magister akuntansi. Jumlah sampel yang digunakan sebanyak 95 orang dengan tehnik pengumpulan data melalui penyebaran kuesioner kepada responden. Uji analisis yang digunakan adalah regresi moderasi. Hasil analisis menunjukkan bahwa pemahaman mahasiswa akuntansi yang sedang menempuh pendidikan pasca sarjana magister akuntan mengenai kode etik profesi berpengaruh positif terhadap pemilihan karir sebagai akuntan dan pengakuan profesional mampu memperkuat hubungan pemahaman mahasiswa terhadap kode etik akuntan dan pemilihan karir sebagai akuntan.Kata kunci: pemilihan karir, pemahaman kode etik profesi, pengakuan profesionalABSTRACTThis study aims to determine the effect of students' understanding of the professional code of ethics towards career selection as an accountant and to determine the effect of professional recognition in moderating the understanding of professional ethics code to the selection of careers as accountants. The populations in this study are accounting students who are studying post graduate master of accounting. The number of samples used counted 95 people with data collection techniques through the distribution of questionnaires to respondents. The analysis test used is moderation regression. The result of the analysis shows that the understanding of accounting students who are studying the post graduate master of accounting on professional code of ethics has a positive effect on career selection as an accountant and professional recognition is able to moderate the understanding of the students' understanding of the accountant's ethics code and career selection as an accountant. Keywords: career selection, understanding of professional code of ethics, professional recognition

scholarly journals Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Edisah Putra Nainggolan ◽  
Maya Sari ◽  
M. Firza Alpi ◽  
Jufrizen Jufrizen
Keyword(s):  
Professional Training ◽  
Private Universities ◽  
Private University ◽  
Accounting Students ◽  
Primary Data ◽  
Career Selection ◽  
Professional Recognition ◽  
And Gender ◽  
The City ◽  
Selection Of

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City

scholarly journals DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI

2016 ◽  
Vol 2 (2) ◽  
pp. 123-135
Author(s):  
Tri Kusno Widi Asmoro ◽  
Anita Wijayanti ◽  
Suhendro Suhendro
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Significant Influence ◽  
Professional Training ◽  
Social Values ◽  
Accounting Students ◽  
Public Accounting ◽  
Career Selection ◽  
Professional Recognition ◽  
Selection Of

Abstract            The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.

PANDANGAN HAKIM PENGADILAN AGAMA BANGKALAN TERHADAP EFEKTIVITAS DAN SANKSI KODE ETIK HAKIM OLEH ORGANISASI PROFESI

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Pipin Nur Janah
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Code Of Conduct ◽  
Scientific Article ◽  
Professional Code ◽  
Library Research ◽  
The Supreme Court ◽  
Ethics Code ◽  
The Law ◽  
Religious Courts

ABSTRAKHakim merupakan salah satu penegak hukum yang menurut Undang-Undang bertugas mengadili perkara di Pengadilan. Dalam Menjalankan Profesinya harus sesuai dengan aturan yang disebut juga dengan Kode Etik Hakim. Adanya ketentuan Kode Etik dan Pedoman Perilaku Hakim diatur dalam Surat Keputusan Bersama (SKB) Nomor 047/KMA/SKB/IV/2009 dan Nomor 02/SKB/P.KY/IV/2009 tentang Kode Etik dan Pedoman Perilaku Hakim yang menerangkan mengenai Kode etik yang harus di patuhi oleh hakim dan harus ada keefektifan dalam menajalankan profesinya. Walaupun terdapat kode etik, tidak menutut kemungkinan bahwa ada hakim yang nantinya lalai  yang kemudian melanggar kode etik profesi hakim itu sendiri. Dalam penerapan sanksinya pun harus sepadan dan sesuai dengan pelanggaran yang dilakukan. Artikel ilmiah ini menggunakan  metode penelitian  ini, penulis menggunakan pendekatan hukum normatif atau penelitian kepustakaan. Sedangkan metode pengumpulan data dalam penulisan artikel ilmiah ini dengan melakukan wawancara terhadap pihak yang terkait.Kode etik tersebut menjadi suatu keefektifan tersendiri bagi hakim khususnya di Pengadilan Agama Bangkalan dalam menjalankan profesinya, dilihat dari hakim yang memang melaksanakan tugas dan wewenang sesuai dengan Kode Etik Profesi Hakim. Namun. apabila melanggar terdapat sanksi yang diberikan walaupun hakim juga termasuk salah satu penegak umum dilingkup Mahkamah Agung, sanksi yang diberikan berbeda-beda yakni sanksi ringan, sanksi sedang dan sanksi berat. Hal ini disesuaikan dengan ringan beratnya pelanggaran yang dilakukan oleh hakim. Tidak ada sanksi pelaporan pelanggaran yang diajukan masyarakat Bangkalan ke Pengadilan Agama Bangkalan, hal ini membuktikan hakim dilingkup Pengadilan Agama Bangkalan mematuhi kode etik yang berlaku. Sehingga dapat disimpulkan bahwa Pengadilan Agama Bangkalan keefektifan dalam mengimplementasikan adanya Kode Etik Profesi sesuai dengan Pedoman memang benar-benar dipatuhi serta tidak ada sanksi pula yang dilanggar oleh Hakim yang ada di Pengadilan Agama Bangkalan.Kata Kunci : Hakim, Kode Etik, Efektivitas, Sanksi.  ABSTRACTThe judge is one of the law enforcers who according to the Law is tasked with hearing cases in the Court. In carrying out his profession must be in accordance with the rules, also called the Judges' Code of Ethics. The provisions of the Code of Ethics and the Code of Conduct for Judges are regulated in the Joint Decree (SKB) Number 047 / KMA / SKB / IV / 2009 and Number 02 / SKB / P.KY / IV / 2009 concerning the Code of Ethics and the Code of Conduct for Judges which explains the Code ethics that must be obeyed by the judge and there must be effectiveness in managing his profession. Even though there is a code of ethics, it does not undermine the possibility that there will be judges who will be negligent who then violate the professional code of justice itself. In applying the sanctions must be commensurate and in accordance with the violations committed. This scientific article uses this research method, the author uses a normative legal approach or library research. While the method of collecting data in writing scientific articles is by conducting interviews with related parties.The code of ethics has become a special effectiveness for judges, especially in the Bangkalan Religious Court in carrying out their profession, seen from judges who indeed carry out their duties and authority in accordance with the Professional Code of Ethics for Judges. However. if there is a sanction violated, even though the judge is also included as one of the general enforcers in the scope of the Supreme Court, the sanctions are different, namely mild sanctions, medium sanctions and severe sanctions. This is adjusted to the severity of the violations committed by the judge. There are no sanctions for reporting violations submitted by Bangkalan people to the Bangkalan Religious Court, this proves that judges in Bangkalan Religious Courts comply with the applicable code of ethics. So it can be concluded that the Bangkalan Religious Court's effectiveness in implementing the existence of the Professional Ethics Code in accordance with the Guidelines was really obeyed and there were no sanctions that were violated by Judges in the Bangkalan Religious Court.Keywords: Judge, Code of Ethics, Effectiveness, Sanctions.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Empiris Pada Perguruan Tinggi Swasta Di Surakarta)

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Jesi Kristin P Bere Laka
Keyword(s):  
Career Choice ◽  
Private Colleges ◽  
Accounting Students ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Career Selection ◽  
Professional Recognition ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The aim of this study is to examine. Analysis of  factors affecting students in career selection as a public accountant (Empirical study of  S1  accounting students in private colleges in Surakarta ), either partially or simultaneously.            The Population in this study were all students S1 accounting students in 14 private universities in Surakarta in the 2015 and 2016 classes. Total Populations are 3.830. The sampel of this study are 100 respondens. The samples selected by Proportionate random Sampling method. The analysis method of this study used multiple regression.The results of this study are: 1) Financial rewards/salary does not affect the career choice of students as public accountants. 2) Job market considerations do not affect the career choice of students as public accontants. 3) Professional recognition has a significant positive effect on student career choice as a public accountant. 4) Social values have a significant positive effect on the career choice of students as publik accountants. 5) Personality does not influence the career choice of students as public accountants.

scholarly journals ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS

2021 ◽  
Vol 12 (01) ◽  
pp. 56-67
Author(s):  
Adrie Putra
Keyword(s):  
Work Environment ◽  
Professional Training ◽  
Social Values ◽  
Accounting Students ◽  
Career Selection ◽  
Professional Recognition ◽  
Training Professional ◽  
Accounting Student ◽  
Selection Of ◽  
Public Accountant

This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.

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 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 Pengaruh Penerapan Studi Kasus terhadap Pengetahuan Pelanggaran Kode Etik Profesi Bidang IT bagi Mahasiswa Otomasi Sistem Permesinan

2018 ◽  
Vol 4 (2) ◽  
pp. 156
Author(s):  
Nur Asmi Rahmawati
Keyword(s):  
Case Studies ◽  
Professional Ethics ◽  
Research Method ◽  
Code Of Ethics ◽  
Mechanical Systems ◽  
Case Study Method ◽  
Professional Code ◽  
Ethics Courses

This study was conducted to determine the effect of the application of case studies on knowledge of violations of the professional code of ethics in the IT field for students majoring in Mechanical Systems Automation. The research method used was an experiment with the design of "one shot case study". The study was conducted on students who program Professional Ethics courses majoring in Mechanical Systems Automation.  The results of this study indicate that the value of students after doing a case study has increased. This shows that the case study method in this learning is appropriate to use.

scholarly journals Role of Notary in Abroad and Indonesia

Jurnal Akta ◽  
2020 ◽  
Vol 7 (4) ◽  
pp. 343
Author(s):  
Haingo Rabanirajona
Keyword(s):  
Professional Education ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Human Life ◽  
Moral Principle ◽  
Public Official ◽  
Ethical Values ◽  
Professional Code ◽  
Notary Public

One of the important professions in society is notary. This profession is a special profession because it is a public official in carrying out its duties which is bound by juridical norms and professional code of ethics. The notary code of ethics becomes a moral principle determined by the Indonesian Notary Association (INI) which is the basis for organizing or regulating the notary professional code of ethics in relation to many parties, which of course must be obeyed or obeyed by every member who is bound or binds himself/herself in the association (organization) that. The consequences as a member of this profession must be understood by a notary, because sourced from here, the dignity of the profession can be maintained. The position of the Notary which is urgent in human life makes the process of someone who wants to become an expert notary public important. Therefore, in notarial education, notary ethics should also be considered. So in this case it is emphasized that a professional education without education on responsibility and professional ethics is not complete. In the field of law, technical skills that ignore aspects relating to the responsibilities entrusted to him and his profession in general, as well as ethical values and measurements that must serve as guidelines in carrying out his profession.

scholarly journals FACTORS AFFECTING INTENTION IN ACCOUNTING STUDY PROGRAM STUDENTS CHOOSING THE PUBLIC ACCOUNTANT PROFESSION

2020 ◽  
Vol 6 (1) ◽  
pp. 86-95
Author(s):  
Dhian Rosalina ◽  
Kartika Yuliari ◽  
Warsani Purnamasari ◽  
Muhammad Rizqi Zati
Keyword(s):  
Intrinsic Value ◽  
Accounting Students ◽  
Student Interest ◽  
Study Program ◽  
Factors Affecting ◽  
Career Selection ◽  
Analytical Technique ◽  
The Public ◽  
Selection Of ◽  
Public Accountant

The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.

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