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

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.

Download Full-text

Pengaruh Kemampuan Akademik, Persepsi Profesi Akuntan Publik, Pertimbangan Pasar Kerja Dan Penerapan Ajaran Tri Nga Terhadap Minat Mahasiswa Akuntansi Memilih Karier Sebagai Akuntan Publik

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.2004 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Zerah Insani Sallata

Keyword(s):

Labor Market ◽

Linear Regression Analysis ◽

Academic Ability ◽

Accounting Students ◽

Primary Data ◽

Student Interest ◽

Accounting Profession ◽

Public Accounting ◽

The Public ◽

Public Accountants

This study aims to examine whether academic ability, perceptions of the public accounting profession, labor market considerations and application of Tri Nga affect the interest of accounting students in choosing careers as public accountants. This research uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 140 accounting students from 3 universities in Yogyakarta, i.e. Sarjanawiyata Tamansiswa University, Sanata Dharma University and Indonesian Islamic University. The sampling technique used purposive sampling. Data collection was carried out by distributing questionnaires via google form. The number of questionnaires processed was 140 questionnaires. Data processing was performed using multiple linear regression analysis. The results of this study indicate that perceptions of the public accounting profession and labor market considerations have a positive effect on the interest of accounting students in choosing careers as public accountants, while academic ability and application of Tri Nga have no effect on the interest of accounting students in choosing careers as public accountants. Keyword : Academic Ability; Public Accountant Professional Perceptions; Labor Market Considerations; Application of Tri Nga; Student Interest

Download Full-text

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

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v1i2.11 ◽

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.

Download Full-text

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

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i2.208 ◽

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.

Download Full-text

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja Terhadap Pemilihan Karir Sebagai Akuntan Pada Mahasiswa Akuntansi Di Jakarta

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i2.2366 ◽

2021 ◽

Vol 5 (2) ◽

pp. 731

Author(s):

Zen Amalia ◽

Achmad Fauzi ◽

Mardi Mardi

Keyword(s):

Labor Market ◽

Career Choice ◽

Work Environment ◽

Significant Influence ◽

Career Choices ◽

Sampling Technique ◽

Accounting Students ◽

Survey Method ◽

Job Market ◽

Analysis Technique

This study aims to determine whether there is an influence between financial rewards, labor market considerations, and work environment on career choices as accountants for accounting students in Jakarta by using a survey method. The population in this study were 518 accounting students at the University of Jakarta. The sampling technique used proportional random sampling so that the sample amounted to 226 students. The data analysis technique used is multiple regression analysis. Based on the results of the research that partially shows that there is a positive and significant influence between financial rewards and career choice as an accountant, job market consideration variables have a positive and significant influence on career choice as an accountant, work environment variables have a positive and significant effect on career choice as an accountant. . Meanwhile, simultaneously it shows that financial rewards, job market considerations, and work environment influence career choices as accountants. The magnitude of the influence of the variables of financial rewards, labor market considerations, and work environment on career choices as accountants is 42.4%, while the remaining 57.6% can be described by other variables not examined by the researcher. Keyword: Financial Rewards, Job Market Considerations, Work Environment, Career Choices as Accoutant

Download Full-text

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

LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) ◽

10.30596/liabilities.v4i2.7761 ◽

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.

Download Full-text

DETERMINAN PEMILIHAN KARIR AKUNTAN

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v5i2.3526 ◽

2021 ◽

Vol 5 (2) ◽

pp. 29-33

Author(s):

Muzayyanah Muzayyanah

Keyword(s):

Regression Analysis ◽

Labor Market ◽

Career Choice ◽

Work Environment ◽

Analytical Method ◽

Professional Training ◽

Accounting Students ◽

Market Work ◽

Job Market ◽

Regular Class

The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of the job market, work environment, financial rewards/salaries, and professional training are used to measure the factors that influence career choice. The respondents for this study were 72 accounting students from Muhammadiyah University of Cirebon's regular class who were in their 5th and 7th semesters. Multiple regression analysis with SPSS version 22 was used as the analytical method in this study. The findings revealed that labor market considerations, financial/salary rewards, and professional training had no significant impact on accounting students' decision to become accountants, whereas the work environment had a significant impact. accounting in order to pursue a career as an accountant.

Download Full-text

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI DITINJAU DARI GENDER DAN STATUS AKREDITASI PROGRAM STUDI

Jurnal Akuntansi Indonesia ◽

10.30659/jai.2.1.17-25 ◽

2016 ◽

Vol 2 (1) ◽

pp. 17

Author(s):

Edy Suprianto ◽

Mifkhatun Nikmahi

Keyword(s):

Sampling Technique ◽

Accounting Students ◽

Student Interest ◽

Certified Public Accountants ◽

Career Motivation ◽

Accounting Profession ◽

Economic Motivation ◽

Certification Exam ◽

Significant Difference ◽

Public Accountants

The purpose of this research to analyze the influence of career motivation, motivational qualities, economic motivation, motivation degree, the motivation to follow Certification Exam Certified Public Accountants, the cost of education and a long interest in the education of accounting students to follow the Accounting Profession. Population in this research that students majoring in accounting at a private college in Semarang, purposive sampling technique used for sample retrieval and obtained a sample of 50 respondents, the data analysis techniques used multiple linear regression. These results indicate that the economic motivation, motivation and motivation to follow quality Certification Exam Certified Public Accountants significantly influence accounting students’ interest to follow Accounting Profession. Career motivation, degree of motivation, education costs and length of education did not significantly affect student interest in accounting to follow the Accounting Profession. Other results showed that no significant differences in student interest in accounting to follow the Accounting Profession in terms of gender, and there is also no significant difference in student interest in accounting to follow the Accounting Profession in terms of accreditation status

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA DAN ALUMNI AKUNTANSI DALAM MEMILIH KARIR PROFESI SEBAGAI AKUNTAN DI KOTA KUPANG

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS ◽

10.35508/jak.v7i1.1304 ◽

2019 ◽

Vol 7 (1) ◽

pp. 55-73

Author(s):

Karmila Dwi Lestari Mutia

Keyword(s):

Labor Market ◽

Quantitative Analysis ◽

Work Environment ◽

Professional Training ◽

Social Values ◽

Accounting Students ◽

Research Approach ◽

Employment Opportunities ◽

Perceptions Of Students ◽

Public Accountants

Salah satu yang diminati saat ini adalah profesi akuntansi, terdapat 4 (empat) jenis profesi akuntan, yaitu akuntan publik, akuntan pemerintah, akuntan perusahaan dan akuntan yang mendidik. Semua jenis profesi akuntansi masih memberikan peluang kerja yang besar bagi lulusan jurusan akuntansi, tetapi peluang ini tidak disertai dengan semakin banyaknya akuntan publik di Indonesia. Latar belakang fenomena ini adalah dasar dari penelitian ini. Pendekatan penelitian menggunakan analisis kuantitatif, dengan kuesioner sebagai instrumen penelitian, dan perhitungan menggunakan SPSS, hasil penelitian ini menemukan bahwa secara keseluruhan terdapat pengaruh persepsi mahasiswa akuntansi dan alumni dilihat dari keinginan karier akuntan dalam hal gaji keuangan, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja dan pertimbangan pasar tenaga kerja. Sedangkan dari Kesetaraan Gender disimpulkan bahwa secara keseluruhan tidak ada pengaruh pada persepsi siswa dan alumni akuntansi dalam pilihan karir akuntansi. Kata kunci: Persepsi, Akuntansi, Mahasiswa, Alumni, Karir Akuntan One of the interests at this time is the accounting profession, there are 4 (four) types of accountant profession, namely public accountants, government accountants, corporate accountants and educating accountants. All types of the accounting professions still provide large employment opportunities for graduates of accounting majors, but this opportunity is not accompanied by an increasing number of public accountants in Indonesia. The background of this phenomenon is the basis of this research. The research approach uses quantitative analysis, with questionnaires as research instruments, and calculates using SPSS, the results of this study found that overall there is an influence of perceptions of accounting students and alumni seen from the desire of accountant careers in terms of financial salaries, professional training, recognition professionals, social values, work environment and labor market considerations. Whereas from Gender Equality it was concluded that overall there was no influence on the perceptions of students and accounting alumni in the accounting career choice. Keywords: Perceptions, Accounting, Students, Alumni, Accountant Careers

Download Full-text

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)

JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia ◽

10.24114/jakpi.v9i2.29434 ◽

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

Download Full-text

The big leap: a story of the public accounting firm that wanted to become a cooperative

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-03-2013-0032 ◽

2016 ◽

Vol 12 (1) ◽

pp. 24-49 ◽

Cited By ~ 1

Author(s):

Stéphane Jaumier

Keyword(s):

Actor Network Theory ◽

Certified Public Accountants ◽

Public Accounting ◽

Content Type ◽

Accounting Firm ◽

The Public ◽

Accounting Research ◽

Translation Stage ◽

Public Accountants ◽

Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

Download Full-text