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 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

scholarly journals Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

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

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

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Reva Meiliana ◽  
Rieka Ramadhaniyah
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Response Rate ◽  
Accounting Students ◽  
Primary Data ◽  
Public Accounting ◽  
Testing Hypotheses ◽  
The Public ◽  
Descriptive Statistical Analysis ◽  
Public Accountant

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.

scholarly journals PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK

2017 ◽  
Vol 13 (2) ◽  
pp. 202
Author(s):  
Kurnia Kurnia
Keyword(s):  
Student Perceptions ◽  
Accounting Students ◽  
Work Experiences ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Significant Difference ◽  
Accounting Environment ◽  
Staff Experiences

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.

scholarly journals PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK

2018 ◽  
Vol 13 (2) ◽  
pp. 199-218
Author(s):  
Kurnia Kurnia
Keyword(s):  
Student Perceptions ◽  
Accounting Students ◽  
Work Experiences ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Significant Difference ◽  
Accounting Environment ◽  
Staff Experiences

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.

Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia

Liquidity ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 36-43 ◽  
Author(s):  
Amrizal Amrizal
Keyword(s):  
Public Access ◽  
Public Confidence ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public ◽  
The Media ◽  
Code Violations ◽  
The Impact ◽  
Great Wall ◽  
Public Accountant

Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.

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 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.

scholarly journals PENGARUH PERSEPSI TERHADAP MINAT MENJADI SEORANG AKUNTAN PUBLIK: STUDI KASUS DI UNIVERSITAS SURABAYA

2013 ◽  
Vol 7 (1) ◽  
pp. 51
Author(s):  
Lisia Gandhatama ◽  
Yenny Sugiarti
Keyword(s):  
Multiple Regression ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
Anova Test ◽  
Work Structure ◽  
Public Accountant ◽  
Three Components

This study examines the effect of students' perceptions in public accounting profession on the interest to be a public accountant. Perception variables are measured in three components: the degree of completion of work structure, the level of precision of an accountant, and the level of solitary in completing works. OLS multiple regression and ANOVA test were used as techniques of analysis. The results showed that both the degree of completion of work structure and the solitar y in completing works have negative significant effects on the interest to be a public accountant. In contrast, the level of precision in completing works has a positive but not significant effect on the interests of undergraduate accounting students to be a public accountant.

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