scholarly journals PENGARUH PERSEPSI TERHADAP MINAT MENJADI SEORANG AKUNTAN PUBLIK: STUDI KASUS DI UNIVERSITAS SURABAYA

2013 ◽  
Vol 7 (1) ◽  
pp. 51
Author(s):  
Lisia Gandhatama ◽  
Yenny Sugiarti
Keyword(s):  
Multiple Regression ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
Anova Test ◽  
Work Structure ◽  
Public Accountant ◽  
Three Components

This study examines the effect of students' perceptions in public accounting profession on the interest to be a public accountant. Perception variables are measured in three components: the degree of completion of work structure, the level of precision of an accountant, and the level of solitary in completing works. OLS multiple regression and ANOVA test were used as techniques of analysis. The results showed that both the degree of completion of work structure and the solitar y in completing works have negative significant effects on the interest to be a public accountant. In contrast, the level of precision in completing works has a positive but not significant effect on the interests of undergraduate accounting students to be a public accountant.

scholarly journals Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 189-201
Author(s):  
Jenniver Jenniver ◽  
Mortigor Afrizal Purba
Keyword(s):  
Undergraduate Students ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
Work Requirements ◽  
Policy Makers ◽  
The Public ◽  
New Ideas ◽  
Strongly Agree ◽  
Public Accountant

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

scholarly journals PEMAHAMAN MENGENAI UNDANG-UNDANG DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK

2016 ◽  
Vol 2 (03) ◽  
Author(s):  
Dita Ristya Damawati ◽  
Endang Masitoh Wahyuningsih ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Population Sample ◽  
Accounting Students ◽  
Primary Data ◽  
Validity And Reliability ◽  
Accounting Profession ◽  
Public Accounting ◽  
Career Selection ◽  
The Public ◽  
Qualitative Descriptive ◽  
Public Accountant

This research aim to know partially and simultaneously influence the understanding of the laws and ethics of the public accounting profession for a career as a public accountant election. This type of research is qualitative descriptive. The data source is the primary data. Population, sample and respondents were accounting students UNIBA Surakarta, sampling with random sampling. The research instrument used questionnaires in the validity and reliability. Data analysis method used descriptive test, classic assumption test including normality test, multicolinearity test, heteroscedasticity test, autocorrelation test for hypothesis testing using multiple linear regression with t test, F test and test determiasi (R2). H1 result t count > t table (3.591 > 1.991), and the significance 0.001 < 0.05 so Ha is received, so the understanding of the laws public accountant influence on the selection of a career as a public accountant. H2 result t count > t table (2.054 > 1.991), and the significance 0.043 < 0.05 so Ha is received, so the understanding of the public accounting profession ethics influence the election of a career as a public accountant. Test F, F count > F table (13.543 > 3.115) and significance < 0.05 (0.000 < 0.05), the Ha received so H3 result is that an understanding of the laws and ethics of the public accounting profession simultaneously affect the election as a career public accountant.Key words: Law, Public Accountant, Professional Ethics, Career Selection

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 Pengaruh Gender, Pertimbangan Pasar Kerja, Lingkungan Kerja Terhadap Pemilihan Karir Profesi Akuntan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-99
Author(s):  
Ayu Rakhma Wuryandini ◽  
Noval Amrain ◽  
Imran Rosman Hambali
Keyword(s):  
Labor Market ◽  
Career Choice ◽  
Work Environment ◽  
Multiple Regression ◽  
Random Sampling ◽  
Quantitative Research ◽  
Simple Random Sampling ◽  
Accounting Students ◽  
Accounting Profession ◽  
Analytical Technique

The purpose of this study was to analyze the influence of gender, labor market considerations and work environment on career choice as an accounting profession for accounting students at universities in Gorontalo Province. This type of quantitative research is used in this study with multiple regression as an analytical technique. One university and 3 private universities in Gorontalo Province were used as the population and the sample of this study was accounting students in semester VII of 74 students obtained from simple random sampling. The results of this study indicate that partially gender has a positive but not significant effect on career choice as an accountant profession, labor market considerations have a positive and significant effect on career choice as an accountant profession, and work environment has a positive and significant effect on career choice as an accountant profession. Simultaneously, the variables of Gender, Labor Market Considerations, and Work Environment have a positive and significant effect on career choice as an accountant profession. The variables of gender, labor market considerations, and work environment were able to explain the choice of career as an accounting profession by 36.9% while the remaining 63.1% was influenced by other variables not explained in this study.

scholarly journals Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Social Science ◽  
Code Of Ethics ◽  
Test Method ◽  
Accounting Students ◽  
Analysis Tool ◽  
Accounting Profession ◽  
Test Of Homogeneity ◽  
Kolmogorov Smirnov ◽  
The Difference ◽  
Public Accountant

This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.

scholarly journals Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

2018 ◽  
Vol 2 (2) ◽  
pp. 366
Author(s):  
Herlin Herlin ◽  
Marlinda Sari
Keyword(s):  
Work Environment ◽  
Sampling Method ◽  
Accounting Students ◽  
Dominant Factor ◽  
Public Accounting ◽  
The Public ◽  
Professional Recognition ◽  
The University ◽  
Accounting Student ◽  
Public Accountant

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

scholarly journals English Syllabus for Accounting Students and the Needs of English in Business World

2018 ◽  
Vol 12 (2) ◽  
pp. 129
Author(s):  
Djuria Suprato ◽  
Ienneke Indra Dewi ◽  
Christine Paulina
Keyword(s):  
Data Collection ◽  
Communication Skills ◽  
Structured Data ◽  
Accounting Students ◽  
University Graduates ◽  
Public Accounting ◽  
Accounting Firms ◽  
Business World ◽  
Big Four ◽  
Public Accountant

This research aimed to evaluate English courses and syllabus in Bina Nusantara University, particularly in the accounting department, whether it was appropriate in the workplace. This study was conducted by interviewing 54 Bina Nusantara university graduates from Accounting department of 2013-2014 and three from big four public accountant firms in Jakarta. The result of the interview was analyzed qualitatively. The purpose of the interview was to get more detailed information about the benefit of English courses that they had at Bina Nusantara University. Besides that, the researchers had also interviewed with some public accounting firms in Jakarta to find out the level of English skills required and the standard scoring system used as a reference in their companies. With structured data collection, it can be concluded that the students need to practice English to improve the communication skills of speaking and writing to get good reports in English. Bina Nusantara University has provided adequate training, and the results can be felt by the graduates who are now working in multinational and international companies.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI

2021 ◽  
Author(s):  
Harum Uswatun Chasanah
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Profession ◽  
Public Accounting

ABSTRACTThe purpose of this study was to analyze the factors that influence the interest of accounting students to take accounting certification. The factors for taking accounting certification are measured by the variables of intention, motivation, financial rewards, CA. The data used in this study is primary data, namely the collection technique by distributing online questionnaires to accounting students at Adi Buana University Surabaya. The results showed that the variables of intention, motivation, CA, had a significant effect on the interest of accounting students at Adi Buana University in choosing a career as a public accounting profession. Financial rewards moderate the effect of motivation, intention on the interest of accounting students in choosing a career as a public accounting profession. However, it cannot moderate the perceived effect of professional training on the interest of accounting students in choosing a career as a public accounting profession.

scholarly journals Accounting Students' Perceptions of AEC 2015 on Public Accounting Profession

2016 ◽  
Vol 1 (1) ◽  
pp. 34-41
Author(s):  
Mirna Dianita ◽  
Niki Hadian
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Sampling Technique ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public ◽  
Goods And Services ◽  
Good Ability ◽  
Asean Countries

Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not deeply understand the description of the AEC 2015.Majority of the respondents (27.4%) understood that the implementation of the AEC 2015 will make goods and services flow freely and majority (39.8%) also feel that they have a good ability in speaking with almost half of them assuming that they also write well in English. With regards to their competence in accountingafter graduation, more than half (52.2%) of the respondents agreethat the competence of public accountants from the host country will not be able to compete with those from ASEAN countries. Novelty - This paper enables accounting students to understand the challenges they face ahead,especially for those who are prospective successors to the Indonesian nation. Type of Paper: Empirical Keywords: AEC 2015, Public Accounting Profession, Accounting, Accounting Students Perceptions

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