Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi

Abstract

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education.

Determinants of Students Interest in Pursuing Professional Certifications in Accounting

“…This study aligns with the study of (Primashanti et al, 2017) and (Wangarry et al, 2018), showing that labor market consideration influences the career choices of students as an accountant. This is contrary to the result of (Sartika, 2014) and (Samiun, 2017) showing that labor market consideration does not influence the career decision as a public accountant and non-public accountant.…”

“…It shows that the higher the financial recognition, the higher someone's interest in choosing a career. This researches, contrary to (Wangarry et al, 2018) showing the negative influence toward student's interest in taking PPAk.…”

“…Further, the result of the study done by (Primashanti et al, 2017) and (Febriyanti, 2019) showed that labor market consideration influences the student career choice as an accountant. While (Wangarry et al, 2018) also showed a significant impact of labor market consideration toward accounting student interest in following professional accounting education (PPAk). On the other hand, based on (Sartika, 2014) and (Samiun, 2017), there is no influence from labor market consideration in choosing a career as a public accountant and nonpublic accountant, this is because the limited number of available job vacancy, hence everyone will accept any job even though it is not what they are interested in.…”

“…Professional recognition concerning achievement recognition and work successes (Jaya et al, 2018). The higher the professional recognition, the more significant people interest in taking part in the field as professional recognition in a profession with additional of holding qualification certification lead to a more trusted individual in doing a job (Ambari & Ramantha, 2017;Febriyanti, 2019;Jaya et al, 2018;Wangarry et al, 2018). It has been mentioned that professional recognition has a positive influence on student's interest in having a public accountant career (Jaya et al, 2018) while (Sartika, 2014) stated that professional recognition does not influence career decision.…”

“…In other to make sure that the whole employees can direct toward the company's purposes. Thus management gives a reward in various forms, including financial recognition (Condrorini, 2015 in Wangarry, Sondakh andBudiarso, 2018). It shows that financial recognition is one of the factors to be considered in choosing professional certification.…”