Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

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

Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.

Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

Understanding the Effect of the COVID-19 Pandemic on Management Accounting Students

A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as the safety of their staff and students from a global pandemic. This arrangement has created teaching problems in terms of familiarizing oneself with technology, losing face-to-face contact, and limiting access to essential facilities such as laboratories and libraries. The new normal is when remote learning is employed to fulfil TLA obligations. Therefore, students are expected to adjust from a traditional to a remote learning environment. This change in environment highlights the importance of exploring students’ perceptions as the recipients of this novel learning. Hence, the aim of this study was to explore the impact that the COVID-19 pandemic has had on student learning, underpinned by the activity theory. Quantitative research methods were applied to elicit students’ perceptions of remote learning through the use of an online questionnaire. The target population comprised undergraduate management accounting students. The paper provides interesting implications for government, policymakers, regulatory bodies, and other researchers because it offers a student perspective on the challenges experienced with remote learning.

Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions

The aim of this research is to test the Islamic social environment on interest decisions and tests from a psychologically behavioural perspective rooted in the theory of planned behaviour (TPB) in individual interest decisions. The research method uses structural equation modeling (SEM) through SmartPLS 3.0 software, with a sample of 157 accounting students at state universities (PTN), state Islamic religious colleges (PTKIN) and private universities (PTS) located in Central Java, West Java and East Java, Yogyakarta. The test results showed that the Islamic social environment significantly affects interest decisions, theory of planned behaviour (TPB) which has dimensions of attitudes, subjective norms and perceptions of behavioural control have a significant effect on islamic social environment and interest decisions. Meanwhile, attitude and subjective norms point to a significant direction toward interest decisions through islamic social environments, while perceptions of behavioural control are insignificant over decisions

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI

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.

WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS?

Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through the Theory of Planned Behavior (TPB) lens. This study used a survey to gather data from 154 accounting students. The effect of attitude variables, subjective norms, and behavioral control on accounting students' whistleblowing intentions was examined using a regression test. The regression analysis indicated that all three variables influenced whistleblowing intentions positively. Among the three variables, attitude towards behavior has the biggest impact on whistleblowing intentions, at 37%. This could be interpreted as the need of building accounting students' attitude character to encourage whistleblowing action. Accounting lecturers, as indicators of student subjective norms, play a critical role in developing these characters. This study has theoretically confirmed the applicability of the TPB. The findings of this study assist policymakers in developing a university-based whistleblowing system.

Test-Wiseness and Multiple-Choice Accounting Questions: Implications for Instructors

This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of the rules is poorly understood, but they rely largely on preventable flaws in question design. After identifying eleven relevant rules, we had graduate research assistants employ the rules on unfamiliar material, to test whether the rules can be effective when used by capable students who have not studied the material. Three of the rules demonstrate positive results, and participants are able to recognize the more valuable ones. Additionally, we survey accounting majors at two universities to assess general familiarity and belief in the rules. We find that they have well-formed ideas of the relative usefulness, which are consistent between universities. The results provide some insights into the issues question writers should consider, so as to avoid vulnerability to test-wiseness or even turn the rules to their advantage when composing questions.

Bridging the employability skills gap: going beyond classroom walls

Purpose Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by employers in the workplace. Applying the modes of grasping and transforming the experience embodied in Kolb’s experiential learning theory (ELT) (1976, 1984), the purpose of this paper is to examine the development of employability skills of accountancy students through their involvement in two extracurricular activities: community accounting and an accountancy club. Design/methodology/approach Underpinned by Kolb’s (1976, 1984) four modes of ELT and work-integrated learning to develop professional competencies required for future work, an online survey of accounting students was conducted to assess their reflections on involvement in these two aforementioned extracurricular activities over a two-year period. Findings The findings indicate that the students had developed useful cognitive and behavioural skills from their participation in these extracurricular activities. These findings are consistent with the literature on internships and service-learning, both of which have been associated with transferable skills development. Originality/value Prior studies focused on in-classroom learning activities or internships to help students develop various essential skills required in the workplace. However, extracurricular activities have received little attention in the accounting education literature. This study provides insights into skills accounting students can gain from extracurricular participation in community accounting and an accountancy club.