scholarly journals FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS

2019 ◽  
Vol 1 (1) ◽  
pp. 51-61
Author(s):  
Adi Irawan Setianto ◽  
Yusri Ahmad Harahap
Keyword(s):  
Professional Training ◽  
Working Environment ◽  
Future Research ◽  
Student Interest ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Study Program ◽  
Professional Recognition ◽  
Public Accountants ◽  
Public Accountant

This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values ​​influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.

scholarly journals Factors Affecting The Selection Of Student Career As A Public Accountant

2019 ◽  
Vol 23 (2) ◽  
pp. 269
Author(s):  
Merry Susanti, Sofia Prima Dewi, Sufiyati
Keyword(s):  
Structural Equation ◽  
Professional Training ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Validity And Reliability ◽  
Professional Recognition ◽  
Selection Of ◽  
Public Accountant

The purpose of this study is to determine factors that influence the selection of student career as a public accountant. The data collection method was conducted by distributing questionnaires to Universitas Tarumanagara students. The questionnaire distributed from August to October 2018. Data processing methods were carried out by using partial least square-structural equation modeling (PLS-SEM), which is the contribution of our research, whereas previous research used SPSS as their statistic tool. We also added the motivation variable that not used in the research that we replicate. The data is first tested for its validity and reliability followed by the multicollinearity test, F2 test, adjusted R2, and finally the t test.  The results showed that only financial rewards had a positive influence on the selection of student career as public accountants while professional training, professional recognition, social values, work environment, labor market considerations, personality, and self-motivation had no influence.

scholarly journals CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY

2019 ◽  
Vol 9 (2) ◽  
pp. 162
Author(s):  
Indira Januarti ◽  
Anis Chariri
Keyword(s):  
Professional Training ◽  
Positive Influence ◽  
Working Environment ◽  
Accounting Profession ◽  
Public Accounting ◽  
Financial Variables ◽  
Positive Effects ◽  
Environmental Work ◽  
Selection Of ◽  
Public Accountant

Abstract        This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession

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.

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.

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

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.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

scholarly journals Pengaruh Bauran Promosi Terhadap Minat Memilih Prodi Manajemen Fakultas Ekonomi Dan Bisnis Umsurabaya Tahun 2017

2018 ◽  
Vol 15 (01) ◽  
Author(s):  
Siti Salbiyah ◽  
Budi Wahyu Mahardhika
Keyword(s):  
Public Relations ◽  
Management Program ◽  
Sales Promotion ◽  
Community Relations ◽  
Student Interest ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Direct Selling ◽  
Study Program ◽  
Positive Effect

ABSTRACTThe success of an institution of higher education is inseparable from the marketing strategy undertaken. Promotion is one of the most important marketing strategies to introduce an educational product or service, in this case are various courses to prospective students. Promotion is done to generate interest in choosing the study program that becomes the choice of pride, so it will affect the increasing number of students each course offered. UMSurabaya through promotional mix (promotional mix) offers as many as 29 courses from 8 faculties owned, one of them is Management program as an alternative choice for prospective students.This study aims to: (1) Know the promotion mix UMSurabaya. (2) To know the interest of choosing Management FEB UMSurabaya. (3) Knowing the promotion mix simultaneously affect the interest of choosing Management FEB UMSurabaya (4). Knowing the promotion mix partially affect the interest of choosing Management FEB UMSurabaya.This research uses quantitative descriptive method with questionnaire as its instrument. Population amounted to 328 students using Slovin method specified sample of 77 respondents. Data analyze using SPSS 20 software to test the validity and reliability of the instrument, and test the hypothesis.The results showed: (1) F test results obtained F-count (9,184)> F-table (2.47) which means that the promotion mix (advertising, direct selling, sales promotion, and community relations) simultaneously have a significant positive effect to the student's interest in choosing Management FEB UMSurabaya. Determinant coefficient analysis (R ²) obtained by value 33,8 indicates that student interest choose Management FEB UMSurabaya influenced by independent variable (advertising, direct selling, sales promotion and public relation) to dependent variable of interest to choose Management program 33,8%, while the remaining 66.2% is influenced by other variable factors not mentioned in this study. 2).  The result of t test for advertising variable is t value (2,865)> t-table (1,984), this means that advertising variable has a significant positive effect on the interest of choosing Management FEB UMSurabaya. While the direct selling variables, sales promotion and public relations value t-count in a row (1,085), (1,521), (0,465) <t-table (1,984), can be interpreted that the direct sales variables, sales promotion and public relations positively not significant to the interest in choosing FEB UMSurabaya Management Program. Thus, advertising has the most dominant influence on the interest of choosing Management FEB UMSurabaya.The authors conclude (1) Characteristics of UMSurabaya Management Study Program students are known to be 58% female and the rest are male students with average age between 20 - 25 years with parent / guardian's income level between Rp.1.000.000, -  Rp. 4,000,000, - per month and most students come from Surabaya (2). UMSurabaya promotional mix has been effectively implemented in accordance with the information required by the students. Advertising is the most dominant promotional mix affecting the interest of choosing Management FEB UMSurabaya. Therefore, if UMSurabaya want to increase the number of students Management program, then the advertising activities should be enhanced more attractive.Keywords : Promotional mix, Choosing Interests.Correspondence to : [email protected],  [email protected] ABSTRAK              Kesukesan suatu lembaga pendidikan tinggi tidak terlepas dari strategi pemasaran yang dilakukan. Promosi merupakan salah satu strategi pemasaran yang sangat penting untuk mempekenalkan suatu produk atau jasa pendidikan dalam hal ini adalah berbagai program studi  kepada calon mahasiswa. Promosi  dilakukan untuk menimbulkan minat memilih program studi yang menjadi pilihan kebanggaannya, sehingga  akan berpengaruh kepada meningkatnya jumlah mahasiswa setiap program studi yang ditawarkan.  UMSurabaya  melalui bauran promosi (promotional mix) menawarkan sebanyak 29 program studi dari 8 fakultas  yang dimiliki, salah satunya prodi Manajemen sebagai alternatif  pilihan bagi calon mahasiswanya.Penelitian ini bertujuan untuk: (1) Mengetahui bauran promosi UMSurabaya. (2) Mengetahui minat memilih prodi Manajemen FEB UMSurabaya. (3) Mengetahui bauran promosi secara simultan berpengaruh terhadap minat memilih prodi Manajemen FEB UMSurabaya (4). Mengetahui bauran promosi secara parsial  berpengaruh terhadap minat memilih prodi Manajemen FEB UMSurabaya.Penelitian ini menggunakan metode deskriptif dan kuantitatif dengan kuesioner sebagai instrumennya. Populasi berjumlah 328 mahasiswa dengan menggunakan  metode Slovin ditetapkan sampel  sebanyak 77 responden.  Analisis data menggunakan software SPSS 20  untuk menguji validitas dan reliabilitas instrumen, serta  menguji hipotesis. Hasil penelitian menunjukkan : (1) Hasil Uji F diperoleh nilai F-hitung ( 9,184) > F-tabel (2,47) yang berarti bahwa bauran promosi(periklanan, penjualan langsung, promosi penjualan, dan hubungan masyarakat)  secara simultan berpengaruh positif signifikan terhadap minat mahasiswa memilih prodi Manajemen FEB UMSurabaya. Analisis koefisien determinan (R²) diperoleh nilai 33,8 menunjukkan bahwa minat mahasiswa memilih prodi Manajemen FEB UMSurabaya dipengaruhi oleh variabel bebas  ( periklanan,  penjualan langsung, promosi penjualan dan hubungan masyarakat ) terhadap variabel dependen  minat memilih prodi Manajemen  sebesar 33,8%,  sedangkan sisanya  66,2% dipengaruhi oleh faktor-faktor variabel lain yang tidak disebutkan dalam penelitian ini.2).  Hasil uji t   untuk  variabel   periklanan diperoleh  nilai t-hitung (2.865) > t-tabel (1,984),  ini berarti variabel  periklanan memiliki pengaruh positif signifikan terhadap minat memilih prodi Manajemen FEBUMSurabaya.  Sedangkan variabel  penjualan langsung, promosi penjualan dan hubungan masyarakat nilai t-hitung berturut-turut (1,085), (1,521), (0,465) < t-tabel (1,984), dapat diartikan bahwa variabel  penjualan langsung, promosi penjualan dan hubungan masyarakat berpengaruh positif tidak signifikan terhadap minat memilih prodi Manajemen FEB UMSurabaya.  Dengan demikian  periklanan berpengaruh paling dominan  terhadap minat memilih prodi Manajemen FEB UMSurabaya.  Penulis menyimpulkan (1) Karakteristik mahasiswa prodi Manajemen  UMSurabaya diketahui 58% berjenis kelamin perempuan dan sisanya adalah mahasiswa berjenis kelamin laki-laki yang di dominasi oleh usia antara 20 - 25 tahun dengan tingkat pendapatan orang tua/wali  antara Rp.1.000.000,- - Rp. 4.000.000,- per bulan  dan 73% mahasiswa berasal dari kota Surabaya (2). Bauran promosi UMSurabaya telah dilaksakanan secara efektif sesuai dengan informasi yang dibutuhkan para mahasiswa. Advertising merupakan bauran promosi yang paling dominan berpengaruh terhadap minat memilih prodi Manajemen FEB UMSurabaya. Oleh karena itu jika UMSurabaya ingin meningkatkan jumlah mahasiswa prodi Manajemen, maka kegiatan advertising harus ditingkatkan lebih atraktif lagi.Kata kunci : Promotional mix,   Minat Memilih.  Korespondensi : [email protected], [email protected]

scholarly journals PENGARUH PRINSIP INTEGRITAS, OBJEKTIVITAS DAN PERILAKU PROFESIONAL TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Nur Azizah Basmar
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Behavior ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Regression Techniques ◽  
Public Accountants ◽  
The City

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah prinsip integritas, prinsip objektivitas dan prinsip perilaku profesional berpengaruh terhadap kualitas audit pada kantor akuntan publik (KAP) di kota Makassar. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik Nonprobality Sampling (Sampel Jenuh). Populasinya adalah seluruh akuntan publik di kota makassar sejumlah 56 auditor, sedangkan sampel yang diambil berjumlah 56 responden. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi heterokedastisitas, asumsi multikolinieritas dan autokorelasinya. Metode analisis data menggunakan teknik regresi berganda.  Hasil penelitian menunjukkan bahwa prinsip perilaku profesional tidak berpengaruh signifikan terhadap kualitas audit, sedangkan prinsip integritas dan prinsip objektivitas berpengaruh signifikan terhadap kualitas audit. Dari hasil tersebut, prinsip integritas dan objektivitas layaknya menjadi perhatian bagi akuntan publik untuk menciptakan kualitas audit yang baik.Kata kunci: Prinsip Integritas; Objektivitas; Perilaku Profesional; Kualitas Audit ABSTRACT This study aimed to determine whether the principles of integrity, objectivity principles, and principles of professional behavior affect audit quality at public accounting firms (KAP) in Makassar. Data collection uses primary data obtained from questionnaires using the Nonprobality Sampling technique. The population was all public accountants in the city of Makassar, totaling 56 auditors, while the sample taken amounted to 56 respondents. The results of the questionnaire have been tested not only for validity and reliability, but also for classic test assumptions in the form of normality assumptions, heteroskedasticity assumptions, multicollinearity, and autocorrelation assumptions. The method of data analysis uses multiple regression techniques. The results showed that the principle of professional behavior had no significant effect on audit quality. In contrast, the law of integrity and objectivity policies had a significant impact on audit quality. From these results, the principle of honesty and objectivity should be a concern for public accountants to create good audit quality. Keywords: Integrity Principle; Objectivity; Professional Behavior; Audit Quality

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