Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada  Mahasiswa Akuntansi di Bandung

Abstract This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia. Keywords: Perception, Independence, Accounting Profession, and Public Accountant

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

International Journal of Applied Business and International Management ◽

10.32535/ijabim.v6i2.1100 ◽

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.

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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.

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

Owner ◽

10.33395/owner.v6i1.550 ◽

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

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Target Sample Size

10.32388/grgab1 ◽

2020 ◽

Author(s):

Keyword(s):

Sample Size ◽

Target Sample Size ◽

Target Sample

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

JURNAL PUNDI ◽

10.31575/jp.v1i3.37 ◽

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.

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Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p06 ◽

2019 ◽

pp. 146

Author(s):

Putu Vicky Yuliana Paramita S ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Student Perceptions ◽

Student Perception ◽

Sampling Technique ◽

Positive Influence ◽

Accounting Students ◽

Survey Method ◽

The People ◽

Public Accountants ◽

Public Accountant

Public accountants play a role in improving the quality and credibility of financial information. The interest of the people to become a public accountant, is still low. This study aims to determine the interest of non-regular accounting students to become public accountants as measured by student perceptions, self-motivation, and adversity intelligence. This research was conducted on 2015 non-regular accounting students at the Faculty of Economics and Business at Udayana University. Determination of samples using non-probability sampling method with saturated sampling technique. The number of respondents used in this study was 158 people. Data collection method is carried out by a survey method with questionnaire techniques that are measured using a Likert scale. The results of this study indicate that the variables of student perception, self motivation, and adversity intelligence have a positive influence on the interest of non-regular accounting students at Udayana University to become public accountants. Keywords: student perception, self motivation, adversity intelligence, interest in becoming a public accountant.

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Target and actual sample sizes for studies from two trial registries from 1999 to 2020: an observational study

BMJ Open ◽

10.1136/bmjopen-2021-053377 ◽

2021 ◽

Vol 11 (12) ◽

pp. e053377

Author(s):

Adrian Gerard Barnett ◽

Paul Glasziou

Keyword(s):

Observational Study ◽

Sample Size ◽

Outcome Measures ◽

Large Trial ◽

Sample Sizes ◽

Actual Sample ◽

Target Sample Size ◽

Target Sample ◽

Study Characteristics ◽

Over Time

ObjectivesTo investigate differences between target and actual sample sizes, and what study characteristics were associated with sample sizes.DesignObservational study.SettingThe large trial registries of clinicaltrials.gov (starting in 1999) and ANZCTR (starting in 2005) through to 2021.ParticipantsOver 280 000 interventional studies excluding studies that were withheld, terminated for safety reasons or were expanded access.Main outcome measuresThe actual and target sample sizes, and the within-study ratio of the actual to target sample size.ResultsMost studies were small: the median actual sample sizes in the two databases were 60 and 52. There was a decrease over time in the target sample size of 9%–10% per 5 years, and a larger decrease of 18%–21% per 5 years for the actual sample size. The actual-to-target sample size ratio was 4.1% lower per 5 years, meaning more studies (on average) failed to hit their target sample size.ConclusionRegistered studies are more often under-recruited than over-recruited and worryingly both target and actual sample sizes appear to have decreased over time, as has the within-study gap between the target and actual sample size. Declining sample sizes and ongoing concerns about underpowered studies mean more research is needed into barriers and facilitators for improving recruitment and accessing data.

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A systematic review of pregnancy exposure registries: examination of protocol-specified pregnancy outcomes, target sample size, and comparator selection

Pharmacoepidemiology and Drug Safety ◽

10.1002/pds.4150 ◽

2016 ◽

Vol 26 (2) ◽

pp. 208-214 ◽

Cited By ~ 16

Author(s):

Kate Gelperin ◽

Hoda Hammad ◽

Kira Leishear ◽

Steven T. Bird ◽

Lockwood Taylor ◽

...

Keyword(s):

Systematic Review ◽

Sample Size ◽

Pregnancy Outcomes ◽

Target Sample Size ◽

Target Sample

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

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i2.1822 ◽

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.

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PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK PADA KANTOR AKUNTAN PUBLIK DI MALANG

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v3i1.2347 ◽

2013 ◽

Vol 3 (1) ◽

Author(s):

Ike Rachmawati

Keyword(s):

Political Parties ◽

Political Party ◽

Public Accounting ◽

Sample Number ◽

Accounting Firm ◽

The Public ◽

Financial Accountability ◽

Public Accountants ◽

The City ◽

Public Accountant

This study entitled "Perceptions of Political Parties and Financial Accountability Campaign Funds by Public Accountant" with the aim of the research to find out if there were no differences in the perception of public accounting and financial accountability of political party campaign funds. Data collection methods used in this study is to use surveys in which sample collection through questionnaires. Researchers took the object of research in public accounting firm located in the city of Malang, a sample number of 33 respondents. The analysis used in this research is descriptive analysis with the help of the computer program SPSS (Statistical Package For Social Science) version 11. Sampling techniques are used to using the method judgemen / purposive sampling, the researcher uses a specific consideration of the elements are selected as the sample population. Tests are conducted to answer the researchers' hypothesis using one sample t test trials. The first hypothesis testing results show that the sig. (2-tailed) <0.05 then H1 is received and Ho is rejected, this shows that the hypothesis is accepted which means the researchers found no differences in the perception of public accountants of the financial accountability of political parties, while the second hypothesis test results showed the sig. (2-tailed) <0.05 then the H1 accepted and rejected Ho ang means there is no difference in the perception of public accountants to the accountability of campaign funds.The conclusion from this study that there is no difference in perception of the public accountant and financial accountability of political party campaign funds. Suggestions are given for further research investigator of the study population are expected not only to the public accounting firm in the city of Malang, but is extended to the public accounting firm on the outskirts of Malang and increase the number of variables with the variable political party financial reports and financial statements of a political party after the audit so that the bias comparison between the results of audit visits to the perception of public accountants.

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