2019
DOI: 10.33369/j.akuntansi.7.2.1-18
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Niat Mahasiswa Akuntansi Berkarir Sebagai Akuntan Di Luar Negeri: Pengujian Theory of Planned Behavior

Abstract: This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business… Show more

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Cited by 6 publications
(5 citation statements)
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“…This means that the internship process can increase students' knowledge and self-confidence so that they have the main capital in the form of knowledge and skills, thereby increasing their desire for having a career as professional accountants. This finding was consistent with other studies (Solikhah, 2014;Arum, 2017;Wen et al, 2018;Hatta, 2017).…”
Section: Resultssupporting
confidence: 94%
“…This means that the internship process can increase students' knowledge and self-confidence so that they have the main capital in the form of knowledge and skills, thereby increasing their desire for having a career as professional accountants. This finding was consistent with other studies (Solikhah, 2014;Arum, 2017;Wen et al, 2018;Hatta, 2017).…”
Section: Resultssupporting
confidence: 94%
“…Persaingan mahasiswa lulusan akuntansi di bidang profesi akuntan akan semakin ketat. Menghadapi persaingan tersebut mahasiswa akuntansi juga harus memiliki strategi yang dipersiapkan (Hatta & Riduan, 2017). Karena pada saat ini selain sertifikasi kompetensi, pada hasil situs pemberi kerja bahwa kualifikasi yang dibutuhkan perusahaan lulusan akuntansi saat ini harus memiliki penguasaan dasar akuntansi dan keterampilan teknologi (Pusparini et al, 2022).…”
Section: Pendahuluanunclassified
“…Hal ini menjelaskan bahwa sikap mahasiswa yang berniat mengambil sertifikasi akuntan ACCA memiliki pengaruh terhadap niat mahasiswa untuk mengikuti ujian sertifikasi ACCA. Penelitian yang dilakukan oleh Hatta & Riduan (2017), menyebutkan bahwa norma subjektif pada sertifikasi akuntan profesional ACCA, CA dan CPA berpengaruh positif dan signifikan terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA.…”
Section: Hubungan Sikap Terhadap Niat Mahasiswa Mengambil Sertifikasi...unclassified