scholarly journals PENGARUH PENGHARGAAN FINANSIAL,PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL DAN PERTIMBANGAN PASAR KERJA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN (STUDI EMPIRIS PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS NEGERI MEDAN)

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Kristin Marito Hutagalung ◽  
Esa Setiana
Keyword(s):  
Labor Market ◽  
Professional Training ◽  
Sampling Technique ◽  
Public Accounting ◽  
The Public ◽  
Test Tool ◽  
Professional Recognition ◽  
Analysis Technique ◽  
Training Professional ◽  
Accounting Graduates

The problem  in this research  is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.

scholarly journals Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pertimbangan Pasar Kerja dalam Pemilihan Karir sebagai Akuntan (Studi empiris pada Mahasiswa Jurusan Akuntansi Universitas Negeri)

2021 ◽  
Vol 4 (2) ◽  
pp. 94-113
Author(s):  
Kristin Marito Hutagalung ◽  
◽  
Esa Setiana ◽  
Keyword(s):  
Labor Market ◽  
Professional Training ◽  
Sampling Technique ◽  
Public Accounting ◽  
The Public ◽  
Test Tool ◽  
Professional Recognition ◽  
Analysis Technique ◽  
Training Professional ◽  
Accounting Graduates

The problem in this research is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.

PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, AKUNTAN PERUSAHAAN DAN AKUNTAN PEMERINTAH

2018 ◽  
Vol 1 (2) ◽  
pp. 113-124
Author(s):  
Linda Yuliana Hutadjulu
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Professional Training ◽  
Social Values ◽  
Accounting Students ◽  
Professional Recognition ◽  
Public Accountants ◽  
Training Professional ◽  
Accounting Student

This research was conducted to determine the Perception of Accounting students at FEB UNCEN. Data in this study were obtained from questionnaires with accounting student respondents who were in the sixth semester (6). Respondents numbered 91 people who were sampled in this study. The results of this study indicate there are no differences in views between students who choose careers as public accountants, educating accountants, corporate accountants and government accountants, regarding the factors of Financial Awards, Work Environment, Labor Market Considerations andPersonality. As for the factors of Professional Training, Professional Recognition, and Social Values, there are different views.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

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.

scholarly journals Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Dewi Murdiawati
Keyword(s):  
Labor Market ◽  
Professional Training ◽  
Social Values ◽  
Linear Regression Analysis ◽  
Work Environments ◽  
Accounting Students ◽  
Student Interest ◽  
Professional Recognition ◽  
The Future ◽  
Training Professional

This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.

scholarly journals Determinants Of Interest In Becoming A Public Accountant

2021 ◽  
Vol 2 (3) ◽  
pp. 266-272
Author(s):  
Marsyaf MARSYAF
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Profession ◽  
Public Accounting ◽  
Study Program ◽  
The Public ◽  
Professional Recognition ◽  
Data Collection Technique ◽  
Public Accountant

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.

A. FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTAN DALAM PEMILIHAN KARIR AKUNTAN

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Ardya Faza Nurdiansyah ◽  
Soffia Pudji Estiasih
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Gender Equality ◽  
Professional Training ◽  
Social Values ◽  
Intrinsic Factor ◽  
Intrinsic Factors ◽  
Professional Recognition ◽  
And Gender ◽  
Training Professional

ABSTRAK   Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender secara parsial dan secara simultan terhadap pemilihan karir akuntan (akuntan publik, akuntan perusahaan, akuntan pemerintah, dan akuntan pendidik).  Penelitian ini menggunakan mahasiswa akuntansi dari perguruan tinggi swasta di Surabaya sebanyak 363 mahasiswa yang menjadi responden yang berasal dari 21 perguruan tinggi swasta di Surabaya. Dari 363 mahasiswa yang menjadi responden terdapat sebanyak 91 mahasiswa yang memilih karir akuntan publik, sebanyak 178 mahasiswa yang memilih karir akuntan perusahaan, sebanyak 63 mahasiswa yang memilih karir akuntan pemerintah, dan sebanyak 31 mahasiswa yang memilih karir akuntan pendidik. Data diuji dengan menggunakan uji instrumen yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji heteroskedastisitas, dan uji multikolinearitas, analisis regresi linier berganda, uji t, dan uji F. Hasil analisis penelitian ini menunjukkan bahwa secara parsial variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas tidak berpengaruh signifikan terhadap pemilihan karir akuntan, sedangkan variabel kesetaraan gender berpengaruh signifikan terhadap pemilihan karir akuntan. Namun, secara simultan variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender tidak berpengaruh signifikan terhadap pemilihan karir akuntan.     ABSTRACT   This study aims to examine and analyze the influence of intrinsic factors, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality partially and simultaneously on the career choice of accountants (public accounting, corporate accountants, government accountants, and teaching accountants). This study uses accounting students from private universities in Surabaya, there were 363 students who became respondents from 21 private universities in Surabaya. The resulting sample of 363 students who became respondents consisting of 91 students who chose a public accountant career, 178 students who chose a corporate accountant career, 63 students who chose a government accountant career, and 31 students who chose an educational accountant career. The data were tested by using instrument tests, namely validity and reliability tests, classical assumption tests, namely normality tests, heteroscedasticity tests, and multicollinearity tests, multiple linear regression analysis, t test, and F test. The results of this study indicate that partially the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, and personality have no significant effect on accountant career choices, while gender equality variables have a significant effect on accountant career selection. However, simultaneously the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality do not have a significant effect on accountant career choices.   Keywords : Intrinsic factors, Financial rewards, Professional training, Professional recognition, Social values, Work environment, Labor market considerations, Personality, Gender equality, Accountant career.

scholarly journals Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik

2021 ◽  
Vol 31 (8) ◽  
pp. 1947
Author(s):  
I Gede Suniantara ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Accounting Students ◽  
Student Interest ◽  
Certified Public Accountants ◽  
Market Work ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Accounting Graduates

The current phenomenon in Indonesia in the accounting sector is the lack of public accountants based on a statement from the Indonesian Institute of Certified Public Accountants (IAPI). The lack of interest in accounting students towards the public accounting profession is one of the results of the lack of accounting graduates becoming public accountants. Considerations of the labor market, work environment, personality and motivation are factors that influence student interest. This study will take a population, namely accounting students class 2017, Faculty of Economics, Udayana University. The samples obtained after using the Slovin method were 168 students. Moderated Regression Analysis (MRA) was used as the analysis technique for this study. The results of this study prove that considerations of the job market, work environment, personality and motivation affect the interest of accounting students to become public accountants. Keywords: Considerations Labor Market; Work Environment; Personality, Motivation; Interests.

THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu)

2016 ◽  
Vol 6 (2) ◽  
pp. 113-126
Author(s):  
Madani Hatta ◽  
Meli Sartika
Keyword(s):  
Work Environment ◽  
Professional Training ◽  
Social Values ◽  
Qualitative Approach ◽  
Job Market ◽  
Professional Recognition ◽  
Spss Software ◽  
Training Professional ◽  
Selection Of ◽  
Public Accountant

The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality.

scholarly journals Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Role Conflict ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

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