Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya)

The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.

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

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v2i03.50 ◽

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

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Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v8i1.6733 ◽

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.

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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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Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

Agregat Jurnal Ekonomi dan Bisnis ◽

10.22236/agregat_vol2/is2pp366-376 ◽

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

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PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK

Jurnal Akuntansi ◽

10.33369/j.akuntansi.7.1.51-60 ◽

2019 ◽

Vol 7 (1) ◽

pp. 51-60

Author(s):

Astri Wulan Dary ◽

Fitrawati Ilyas

Keyword(s):

Logistic Regression ◽

Statistical Analysis ◽

Empirical Evidence ◽

Empirical Research ◽

Accounting Students ◽

Primary Data ◽

Job Market ◽

Financial Reward ◽

Spss Software ◽

Public Accountant

The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant

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PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v1i2.382 ◽

2019 ◽

Vol 1 (2) ◽

pp. 49-65

Author(s):

Ni Made Sunarsih ◽

Ni Putu Shinta Dewi ◽

I Made Candra Wira Wiguna

Keyword(s):

Audit Quality ◽

Time Budget ◽

Sampling Technique ◽

Financial Statements ◽

Primary Data ◽

Public Accounting ◽

The Public ◽

Audit Fee ◽

Time Budget Pressure ◽

Public Accountant

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

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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

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Effect of Job Insecurity, Working Conditions and Compensation on Turnover Intention of New Tweety Magetan Bakeries Employees

JAMER : Jurnal Akuntansi Merdeka ◽

10.33319/jamer.v2i1.35 ◽

2021 ◽

Vol 2 (1) ◽

pp. 12-16

Author(s):

Eka Agustina ◽

Isharijadi Isharijadi ◽

Farida Styaningrum

Keyword(s):

Statistical Analysis ◽

Linear Regression ◽

Data Collection ◽

Working Conditions ◽

Turnover Intention ◽

Job Insecurity ◽

Secondary Data ◽

Work Conditions ◽

Primary Data ◽

Descriptive Statistical Analysis

This study aims to determine the effect of Job Insecurity, Working Conditions and Compensation for Turnover Intention on New Tweety Magetan Bakeries Employees. This study used descriptive statistical analysis and data collection used primary data through distributing questionnaires to respondents and secondary data, namely a list of employee names. The analytical method used is multiple linear regression with the help of SPSS version 25. This study shows that job insecurity has a positive and significant effect on turnover intention, work conditions have a negative and significant effect on turnover intention, and compensation has a negative and significant effect on turnover intention in New Tweety Magetan bakery employee.

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Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v19i2.269 ◽

2019 ◽

Vol 19 (2) ◽

pp. 170

Author(s):

Muhammad Reza Ramdani ◽

Ismi Ayu Lestari

Keyword(s):

Service User ◽

Public Perception ◽

Financial Statements ◽

Primary Data ◽

Public Accounting ◽

The Public ◽

Conventional Banks ◽

High Level ◽

The City ◽

Public Accountant

This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity.

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PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

KEBERLANJUTAN ◽

10.32493/keberlanjutan.v2i1.y2017.p396-430 ◽

2017 ◽

Vol 2 (1) ◽

pp. 396

Author(s):

Marini - Marini

Keyword(s):

Professional Ethics ◽

Sampling Technique ◽

Primary Data ◽

Data Types ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Level 3 ◽

Public Accountants ◽

Public Accountant

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level. Keyword : Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.

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