scholarly journals PENGARUH PENERAPAN UNDANG-UNDANG PROFESI AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA MENJADI AKUNTAN PUBLIK (STUDI KASUS DI UNIVERSITAS INDONESIA DAN UNIVERSITAS TRISAKTI)

2018 ◽  
Vol 2 (2) ◽  
pp. 28-38
Author(s):  
May Mulyaningsih
Keyword(s):  
Private University ◽  
Total Sample ◽  
Accounting Students ◽  
Primary Data ◽  
Survey Method ◽  
State University ◽  
Independent Variables ◽  
Normality Test ◽  
Analysis Equation ◽  
Public Accountant

This research examines perception and motivation on public accountant influenced the interest of S1 Accounting students toward the profession in Indonesia due to Act No. 5 Year 2011 about Public Accountant. Population in this research are S1 Accounting students who are taking Auditing II subject in University of Indonesia (245 students) as representative of state university and Trisakti University (426 students) as representative of private university in Indonesia. Total sample students per university determined by using Slovin Formula with 5% significant (error) level. Qualitatif data type that used in this research is primary data which is collected using survey method by distributing the quesioner. Independent variables (perception and motivation) also dependent variabel (interest) which are interval scale are measured using Likert scale. The validity test with product moment correlation formula and the realibility test with Spearman Brown formula are used for examining data quality. The classic assumption tests which are consist of normality test, multicolinearity test, autocorrelation test and heteroscedastisity test are used for testing all hypothesis. Hypothesis also tested by using regression with double regression analysis equation. Results show that perception and motivation on public accountant, simultaneously and partially, influenced the interest of S1Accounting students in University of Indonesia and Trisakti University toward public accountant.Keywords: Perception, Motivation, Interest, Public Accountant, Act No. 5 Year 2011 about Public Accountant

scholarly journals PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, LOCUS OF CONTROL DANTINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATASPROSEDUR AUDIT

2017 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Ardianto Samudro ◽  
Murtanto Murtanto
Keyword(s):  
Locus Of Control ◽  
Time Pressure ◽  
Primary Data ◽  
Survey Method ◽  
Validity And Reliability ◽  
Audit Risk ◽  
The Public ◽  
Normality Test ◽  
Written Questions ◽  
Public Accountant

<span class="fontstyle0">The purpose of this researchare to analyze time pressure, audit risk,<br />materiality, Locus of control and supervision that can affect the premature sign off audit procedures. The population in this research is the auditors who work in the public accountant office in DKI Jakarta and as much as 113 respondents are selected as samples in this research. The collection of primary data is carried out by performing survey method which gives written questions in the form of questionnaires and directly distribute it to the respondents in each the public accountant office. The test of data is done the validity and reliability, as well as the normality test. The hypothesis was analyzed using the Multiple Regression Analysis as well as R</span><span class="fontstyle0" style="font-size: 8pt;">2</span><span class="fontstyle0">-test and T-test assisted with SPSS 20.0 the analyze for the effect of time pressure, audit risk, materiality, locus of control and supervision of the premature sign off audit procedures. The result of the study showed that the time pressure, materiality, Locus of control and supervision have effect positivelyand significant to the premature sign off audit procedures.</span>

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.

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 Pengaruh umur, pendidikan, upah, keterampilan, dan jenis kelamin terhadap lama mencari kerja bagi pekerja terdidik di Kota Jambi (studi kasus Kecamatan Kota Baru dan Telanaipura)

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Cici Swarsih ◽  
Junaidi Junaidi ◽  
Rosmeli Rosmeli
Keyword(s):  
Sampling Method ◽  
Least Square Method ◽  
Total Sample ◽  
Least Square ◽  
Primary Data ◽  
Wage Level ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
And Gender ◽  
Multistage Sampling

This study aims to analyze the characteristics of educated workforce and to determine the effect of variables of age, education, wage level, skills and gender on duration of looking for work by educated worker in Jambi City. The data used in this study are primary data obtained from questionnaires and direct interviews with a total sample of 110 respondents. Sampling in this study uses a multistage sampling method that is sampling in stages. Data analysis methods used are descriptive and quantitative analysis. The analytical tool used is the OLS (Ordinary Least Square) method. The results of this study indicate that the independent variables simultaneously have a significant effect on duration of looking for work. Partially the variables of age, education, wage level have a significant effect on duration of looking for work, while the skills and gender variables have no significant effect on the duration of looking for work.

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 Mendorong Loyalitas Melalui Kualitas Pelayanan dan Kepercayaan

2021 ◽  
Vol 2 (01) ◽  
pp. 79-88
Author(s):  
Irwan Kurniawan ◽  
Rr Maidarti ◽  
Ris Handayani
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Online Data ◽  
Independent Variables ◽  
Independent Variable ◽  
Positive Effect

Penelitian untuk mengetahui pengaruh kualitas layanan sebagai variabel independen pertama dan kepercayaan sebagai variabel independen kedua terhadap loyalitas pelanggan produk UMKM sebagai variabel dependen. Metode Survey melibatkan responden melalui teknik pengambilan sampel yang purposive non random sampling sejumlah 40 konsumen yang pernah menggunakan layanan pembelian UMKM Kuliner di wilayah Cileungsi secara online. Data primer diperoleh dengan  menyebarkan kuesioner. Beberapa uji diterapkan berupa instrumen kuesioner, normalitas, dan regresi berganda. Beberapa temuan dalam penelitian adalah kedua variabel independen yaitu kualitas layanan sebagai independen pertama dan kepercayaan sebagai variabel independen kedua berpegaruh positif terhadap loyalitas sebagai variabel dependen.   Abstract Research to determine the effect of service quality as the first independent variable and trust as the second independent variable on customer loyalty of MSME products as the dependent variable. The survey method involved respondents through a purposive non-random sampling technique of 40 consumers who had used online MSME culinary purchasing services in the Cileungsi area. Primary data obtained by distributing questionnaires. Several tests were applied in the form of a questionnaire instrument, normality, and multiple regression. Some of the findings in the study are that the two independent variables, namely service quality as the first independent and trust as the second independent variable, have a positive effect on loyalty as the dependent variable.

scholarly journals Mergers and Acquisitions: Does it really Enhance Managerial Commitment? Evidence from Commercial Banks in South East Nigeria

2013 ◽  
Vol 6 (2) ◽  
pp. 776-783
Author(s):  
Onwumere Josaphaet U.J ◽  
Onodugo Vincent A ◽  
O.C Ugbam ◽  
Imo Godwin Ibe ◽  
Oge Monanu
Keyword(s):  
Mergers And Acquisitions ◽  
Commercial Banks ◽  
Banking Sector ◽  
National Development ◽  
Total Sample ◽  
Working Environment ◽  
Primary Data ◽  
Survey Method ◽  
The Impact ◽  
Mergers And Acquisition

Corporate mergers and acquisition has become a highly popular strategy in recent years. Thus, much attention has been focused on its outcomes. It has served as a substitute for innovation, a greater means of diversification. The banking sector is often referred to as an engine growth of the economy. The intermediation role which the sector plays in national development cannot be overemphasized. Thus, given the recent consolidation exercise in the Nigerian banking sector, we explored the impact of mergers and acquisition on managerial commitment in this paper. We adopted the descriptive survey method and primary data were obtained using oral interview and questionnaire. The population of this study comprised all consolidated banks in Nigeria and the total sample size for this study was 384 respondents from commercial banks in South East Nigeria. The Chi-square (X2) non-parametric statistic was used to test the hypotheses. The results revealed that mergers and acquisitions have significant positive effect on managerial role and commitment of managers of commercial banks in Nigerias South East Region. We, therefore, recommend that incentive measures such as improved pay and good working environment should be promoted in commercial banks during mergers and acquisitions as these will further enhance managerial commitment.  

scholarly journals Six Sigma Practices on The Perceived Betterment of Organization Performance

2021 ◽  
Vol 3 (1) ◽  
pp. 77-96
Author(s):  
Taimoor Siddiqui ◽  
Muhammad Ali Iqbal
Keyword(s):  
Six Sigma ◽  
Cost Reduction ◽  
Research Strategy ◽  
Primary Data ◽  
Survey Method ◽  
Quality Enhancement ◽  
Organization Performance ◽  
Independent Variables ◽  
Mediating Role ◽  
Wide Range

Six Sigma has become a leading business improvement methodology which has been successfully applied in a wide range of businesses. In so doing, companies focus on systematically creating value and reducing and removing waste (the lean element of the approach) whilst employing Six Sigma to focus on and to eradicate the Critical to Quality (CTQ) issues that affect an organization. The research strategy of this paper is survey method and primary data was gathered from supply chain and quality enhancement departments of selected Six Sigma companies n Karachi, Pakistan through structured questionnaires. This paper indicates that the performance of the company becomes highly reliable, reduced cost, eliminate wastages, and improve quality by the adaption of Six-Sigma practices. The study also reported that the continuous improvement is also playing a mediating role when we consider Company’s performance as dependent variable and cost reduction, Quality betterment and eliminate wastages as independent variables.

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

Effect Of Application Of E-System Compliance With Individual Tax Payers Listed In Tax Service Office Pratama Gianyar

2020 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
I Putu Jana Praweswara ◽  
Ni Made Suindari ◽  
I.D.A.M Manik Sastri ◽  
Gde Deny Larasdiputra
Keyword(s):  
Data Analysis ◽  
Total Sample ◽  
Positive Influence ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Techniques ◽  
State Revenue ◽  
Primary Service ◽  
Tax Payers ◽  
Positive Effect

E-System aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. The purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the Gianyar Primary Service Office by using e-system at the level of compliance. This research was conducted in the working area of ​​the Gianyar Pratama Tax Office. Sampling using slovin formula and a total sample of 100 respondents. The type of data used is primary data using the questionnaire survey method. Data analysis techniques using multiple linear regression. The results of the e-filling variable have a positive effect on the compliance of individual taxpayers, the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. The E-SPT variable does not affect individual taxpayer compliance.

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