The Perception of Auditor Career From University Students Perspective

Abstract

This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.

The Effect of Financial Rewards, Job Market Considerations, Personality, Social Values, and Professional Training on Career Selection as Public Accountant

“…with other people, coupled with the opportunity to work together with other parties with different expertise will tend to be more attractive to students. This research is not in line with the research of Januarti &Chariri (2019), andRamdani et al, (2019) which states that social values have a negative and insignificant effect on students' career choices as public accountants.…”

“…As long as the job is still closely related to the accounting field, it will always be one of the choices for accounting students. This research is not in line with the research of Harianti &Taqwa (2017), andRamdani et al, (2019) which states that labor market considerations have a significant positive effect on students' career choices as public accountants.…”

“…A career in a Public Accounting Firm (KAP) includes a career that provides financial rewards and a variety of work experiences. Therefore, this research is in line with previous research by Harianti & Taqwa (2017), Murdiawati (2020), andRamdani et al, (2019) which states that financial rewards have a positive and significant effect on career choices for accounting students as public accountants. Likewise, the results of research by Hatta & Sartika (2016) which state that the main purpose of a person working is to earn a salary in order to meet his physical, social, and egoistic needs.…”

Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana

“…Although the audit profession has been criticized by Bhaskar and Flower (2019) for the fact that the auditing standards of the Big Four are still of poor quality and, most frequently, the independence of auditors is compromised by conflicts of interest. The career still remains attractive to students due to factors such as incentives, professional training, professional recognition, social values, work environment and job market (Ramdani et al , 2019). To this end, a career in audit is now well established as an elite professional occupation in most parts of the world, and most of this status has been achieved through an association of educational qualifications (Djatej et al , 2015).…”

Audit Manajemen Atas Bahan Baku Untuk Meningkatkan Efisiensi dan Efektivitas CV.Ladjalani di Makassar

“…Dalam suatu perusahaan terdiri dari berbagai macam fungsi yang memiliki tujuan berlainan. Masing-masing fungsi tersebut harus dapat terintegrasi dan dapat bekerja sama dalam mendukung tujuan perusahaan (Ramdani et al, 2019). Salah satu dari fungsi-fungsi tersebut adalah fungsi pembelian.…”