Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik

Abstract

This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.

Faktor-Faktor Pemilihan Karir Sebagai Akuntan Publik

“…Profesi akuntan di Indonesia dapat dibedakan menjadi empat, yaitu akuntan perusahaan, akuntan pendidik, akuntan publik, dan akuntan pemerintah (Averus, Nikho, & Laksito, 2015) dan (Asmoro, Wijayanti, & Suhendro, 2016) (Rindani, 2015), (Asmoro, Wijayanti, & Suhendro, 2016) dan (Murdiawati, 2020) Akuntansi.…”

Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk berkarier di Kantor Akuntan Publik

“…Beberapa penelitian terdahulu berkaitan dengan topik pada penelitian ini telah dilakukan terdapat perbedaan hasil penelitian yaitu dari penelitian Hapsoro dan Dhenayu Tresnadya Hendrik (2018), Penelitian Fenti Febriyanti (2019, Penelitian Dewi Murdiawati (2020), Penelitian Rita Andini dan Dheasey Amboningtyas (2020).…”

“…Penelitian Fenti Febriyanti (2019) menyatakan bahwa penghargaan finansial mempengaruhi minat mahasiswa dalam pemilihan karier sebagai akuntan publik, yang artinya semakin tinggi penghargaan finansial yang diberikan maka akan semakin tinggi pula minat mahasiswa Universitas Serang Raya berkarier sebagai akuntan publik. Penelitian Dewi Murdiawati (2020) menyatakan bahwa, tingginya penghargaan finansial pertimbangan pasar kerja, pelatihan profesional, pengakuan profesional, nilai-nilai sosial dan lingkungan kerja maka akan besar minat mahasiswa untuk berkarier menjadi akuntan publik. Sedangkan, resiko profesional tidak berpengaruh terhadap minat mahasiswa STIE PERBANAS Surabaya dalam memilih kariernya di masa depan.…”

The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career

“…Public Accountant is an accountant who has obtained permission from the Minister of Finance to provide services in the form of attestation and non-attestation services (Asri et al, 2020;Murdiawati, 2020). The said attestation services include; audit services on prospective financial statements; audit services on pro forma financial information reporting; review services on financial statements; and other attestation services stated in the Standar Profesi Akuntan Publik (SPAP) (Chan, 2012;Lukman & Juniati, 2017).…”

“…In Indonesia, the interest of students of the Accounting Study Program in choosing the profession of Public Accountant is categorized as very low. According to data from the World Bank, an average of 35,000 people graduates in Accounting from various universities in a year, Indonesia is 35,000 people, higher than Thailand's 20,000, the Philippines 15,000, Malaysia 5000 (Murdiawati, 2020). Based on World Bank data, Indonesia ranks first in accounting graduates compared to ASEAN countries.…”