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 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

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

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

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.

Perception and awareness of Islamic accounting: student perspectives

2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Certified Public Accountant ◽  
Content Type ◽  
Academic Courses ◽  
Sample Test ◽  
Narrow Gaps ◽  
Practical Implications ◽  
Public Accountant

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.

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 Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Edisah Putra Nainggolan ◽  
Maya Sari ◽  
M. Firza Alpi ◽  
Jufrizen Jufrizen
Keyword(s):  
Professional Training ◽  
Private Universities ◽  
Private University ◽  
Accounting Students ◽  
Primary Data ◽  
Career Selection ◽  
Professional Recognition ◽  
And Gender ◽  
The City ◽  
Selection Of

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City

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 The accounting students� perception towards accounting professions

2015 ◽  
Vol 5 (2) ◽  
pp. 179
Author(s):  
Setiawan Budi Ramadhan ◽  
Gunasti Hudiwinarsih
Keyword(s):  
Labor Market ◽  
Work Environment ◽  
Professional Training ◽  
Social Values ◽  
Descriptive Analysis ◽  
Accounting Students ◽  
Accounting Profession ◽  
Professional Recognition ◽  
Management Accountants ◽  
Employment Sectors

This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.

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

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

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