scholarly journals Faktor-Faktor yang Memengaruhi Jalur Karir di Bidang Akuntansi

2021 ◽  
Vol 8 (01) ◽  
pp. 79-91
Author(s):  
Ummi Hanie ◽  
Kadir Kadir ◽  
Wahyudin Nor

ABSTRACTThis research was aimed at analyzing and examining what factors influenced students in Indonesia in choosing their career field in accounting including intrinsic motivation, extrinsic motivation, influence of third parties, and career exposure. This research was conducted towards S2 students of Accounting at State Universities (PTN) in Indonesia. The study used convenience sampling technique based on which the S2 students of Accounting chosen were from 28 State Universities (PTN) in Indonesia. The data were collected through an online questionnaire; then the data were analyzed thorough SPSS program with the analysis test of multiple linear regression. The results showed that the intrinsic motivation and career exposure influenced career fields in accounting, while the extrinsic and influence of third parties did not influence career fields in accounting ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor apa saja yang memengaruhi mahasiswa di Indonesia untuk memilih jalur karir di bidang akuntansi meliputi faktor motivasi intrinsik, motivasi ekstrinsik, pengaruh pihak ketiga, dan eksposur karir. Penelitian ini dilakukan kepada mahasiswa S2 Akuntansi di Perguruan Tinggi Negeri (PTN) di Indonesia. Penelitian menggunakan convenience sampling, sampel dalam penelitian ini adalah mahasiswa S2 Akuntansi di 28 Perguruan Tinggi Negeri (PTN) di Indonesia. Metode pengumpulan data menggunakan kuesioner online yang kemudian data dianalisis dengan SPSS dengan uji analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi intrinsik dan eksposur karir berpengaruh terhadap jalur karir di bidang akuntansi, sedangkan motivasi ekstrinsik dan pengaruh pihak ketiga tidak berpengaruh terhadap jalur karir di bidang akuntansi.

2021 ◽  
Vol 8 (01) ◽  
pp. 79-91
Author(s):  
Ummi Hanie ◽  
Kadir Kadir ◽  
Wahyudin Nor

ABSTRACTThis research was aimed at analyzing and examining what factors influenced students in Indonesia in choosing their career field in accounting including intrinsic motivation, extrinsic motivation, influence of third parties, and career exposure. This research was conducted towards S2 students of Accounting at State Universities (PTN) in Indonesia. The study used convenience sampling technique based on which the S2 students of Accounting chosen were from 28 State Universities (PTN) in Indonesia. The data were collected through an online questionnaire; then the data were analyzed thorough SPSS program with the analysis test of multiple linear regression. The results showed that the intrinsic motivation and career exposure influenced career fields in accounting, while the extrinsic and influence of third parties did not influence career fields in accounting ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor apa saja yang memengaruhi mahasiswa di Indonesia untuk memilih jalur karir di bidang akuntansi meliputi faktor motivasi intrinsik, motivasi ekstrinsik, pengaruh pihak ketiga, dan eksposur karir. Penelitian ini dilakukan kepada mahasiswa S2 Akuntansi di Perguruan Tinggi Negeri (PTN) di Indonesia. Penelitian menggunakan convenience sampling, sampel dalam penelitian ini adalah mahasiswa S2 Akuntansi di 28 Perguruan Tinggi Negeri (PTN) di Indonesia. Metode pengumpulan data menggunakan kuesioner online yang kemudian data dianalisis dengan SPSS dengan uji analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi intrinsik dan eksposur karir berpengaruh terhadap jalur karir di bidang akuntansi, sedangkan motivasi ekstrinsik dan pengaruh pihak ketiga tidak berpengaruh terhadap jalur karir di bidang akuntansi.


2020 ◽  
Vol 9 (2) ◽  
pp. 89-103
Author(s):  
Hamdani Hamdani ◽  
Rita Yuni Mulyanti ◽  
Fatimah Abdillah

This study aims to analyze the empirical evidence of the influence of intrinsic and extrinsic motivation on the performance of grabbike drivers operating in Bogor cities and districts. The population in this study were all Grabbike City and Bogor Regency drivers. Sampling is done by non probability sampling technique. Data were collected using a questionnaire and analyzed by multiple linear regression. The results showed that intrinsic motivation had a positive and significant effect on the performance of grabbike drivers in the city of Bogor. Extrinsic motivation influences the positive and significant performance of grabbike driver performance in the city of Bogor. The results also showed that the better intrinsic and extrinsic motivation of driver performance would increase.


Author(s):  
Meiska Lianty ◽  
Dini Wahjoe Hapsari ◽  
Kurnia K

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.


ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.


2017 ◽  
Vol 5 (2) ◽  
pp. 77-82
Author(s):  
Citra Suci Mantauv

The purpose of this research is to determine the influence of Promotion and Locations of purchasing decisions. The sample used in this research is 100 people. Sampling in this research is based on convenience sampling technique. The analysis model used is multiple linear regression. With the constant value (α) is 8.418 while the value of Promotion coefficient 0.367 and the locataion of 0.432. Based on the results of data analysis with multiple linear regression known that the R-squre value of 0.773. Test f shows the two variables indenpenden have a positive and significant effect on the dependent variable.


AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 99-114
Author(s):  
Hadi Kusuma

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Maulana Majied Sumatrani Saragih ◽  
Ummul Hikmah Saragih ◽  
Rico Nur Ilham

This study aims to determine how the influence of Intrinsic Motivation and Extrinsic Motivation on Entrepreneurial Interest in the SPP (Women's Savings and Loans) Group. The research method used is the method of qualitative data and quantitative data. While the data used is primary data. The data analysis method in this study uses multiple linear regression analysis to obtain a comprehensive picture of the influence between the variables of Intrinsic Motivation and Extrinsic Motivation on Entrepreneurial Interest by using the SPSS 17 for Windows program. To find out whether there is a significant effect of the independent variable on the dependent variable, the multiple linear regression model is used. The results of hypothesis testing using multiple regression analysis and t-test indicate that: that the t-table value of the Intrinsic Motivation variable is 10,064 > the t-table value (df: 58, : 5%) of 2.0017 so it can be concluded if Intrinsic Motivation has an effect positive and significant towards Entrepreneurial Interest. Furthermore, from table 4.11 it can also be seen that the t-table value of the Extrinsic Motivation variable is 1.224 < the t-table value (df: 58, : 5%) of 2.0017 so it can be concluded that Extrinsic Motivation has no significant effect on Entrepreneurial Interest.


2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution


2020 ◽  
Vol 8 (3) ◽  
pp. 379-388
Author(s):  
Dedi Ananto

AbstractThe purpose of this study was to examine the effect of Instrinsic Motivation, Training and financial compensation on individual employee performance. The method used was purposive sampling probability sampling with the sampling technique using Accidental Sampling. The sample in this study were 210 respondents. The data analysis method used is Multiple Linear Regression using SPSS version 24. The results of this study indicate that: Intrinsic motivation has a significant effect on individual employee performance as evidenced by the output where the t-count> t-table. Whereas for training and financial compensation it does not have a significant effect on individual employee performance, this is evidenced by the output where the t-count value is greater than the t-table.Keywords: intrinsic motivation; training; financial compensation


2017 ◽  
Vol 36 (3) ◽  
pp. 319-329 ◽  
Author(s):  
Yen-Hong Ng ◽  
Sue-Pei Lai ◽  
Zhi-Peng Su ◽  
Jing-Yi Yap ◽  
Hui-Qi Teoh ◽  
...  

Purpose The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure. Design/methodology/approach A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system. Findings The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices. Research limitations/implications The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model. Practical implications Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies. Originality/value This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.


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