Analisis Minat Mahasiswa Memilih Program Studi Akuntansi Universitas Mikroskil Dengan Theory of Planned Behavioral

Syafira Ulya Firza; Agustina Agustina; Devina Loman

doi:10.33395/owner.v6i2.763

Authors

Syafira Ulya Firza Universitas Mikroskil
Agustina Agustina Universitas Mikroskil
Devina Loman Universitas Mikroskil

DOI:

10.33395/owner.v6i2.763

Keywords:

Attitude, Intention, Perceived Behavioral Control, Subjective Norms, Theory of Planned Behaviour

Abstract

Accounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Ajzen, I. (2019). Constructing a Theory of Planned Behaviour Questionnaire. Amherst: University of Massachusetts Amherst.

Arnita, V., Suwarno, & Hasanah, F. (2021). Factors that Influence Accounting Students to Choose Accounting Majors at University in Medan. JFBA : Journal of Financial and Behavioural Accounting, 1(1), 63 - 74.

Bekoe, R. A., Owusu, G. M., Ofori, C. G., Anderson, A. E., & Welbeck, E. E. (2018). Attitudes Towards Accounting and Intention to Major in Accounting: A Logistic Regression Analysis. Journal of Accounting in Emerging Economics, 8(4), 459 - 475.

Gainau, P. C. (2021). Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting. AKRUAL: Jurnal Akuntansi, 12(2), 143 - 163.

Haikal, F., Idrus, M., & Dunakhir, S. (2020). Faktor-faktor yang Memengaruhi Pemilihan Program Studi Akuntansi (Studi pada mahasiswa Universitas Negeri Makassar). BIJAC: Bata Ilyas Journal of Accounting, 1(1), 1-10.

Hatane, S. E., Setiono, F. J., Setiawan, F. F., Samuel, H., & Mangoting, Y. (2021). Learning Environment, Students’ Attitude and Intention to Enhance Current Knowledge in The Context of Choosing Accounting Career. Journal of Applied Research in Higher Education, 13(1), 79-97.

Hsiao, J., & Nova, S. P. (2016). Generational Approach to Factors Influencing Career Choice in Accounting. Revista Contabilidade & Finanças, 27(72), 393-407.

Julian, C. R., Nathania, P., G. K., & Farhana, S. (2019). Analisis Intention Mahasiswa Memilih Program Studi Akuntansi Menggunakan Theory of Plan Behavioral. Studi Akuntansi dan Keuangan Indonesia, 2(2), 277 - 298.

Kumar, T. (2017). Factors that Influence Bangladeshi Student’s Decisions to Major Accounting at the Entrance of University. Review of Integrative Business and Economics Research, 6(2), 147 - 171.

Lukman, H., & Winata, S. (2017). Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Perguruan Tinggi Swasta Dengan Pendekatan Theory of Planned Behaviour. Jurnal Akuntansi, 21(2), 208-218.

Musa, G. A., & Amadi, A. N. (2018). The Influence of Performance on Students Choice of Accounting Major in Kenyan Universities. Asia Pacific Journal of Research in Business Management, 9(3), 38 - 53.

Pratama, A. (2017). Factors Affecting Students' Learning Interest in an Accounting Study Programme: A Study in Bandung City, West Java, Indonesia. Review of Integrative Business and Economics Research, 6(2), 295 - 311.

Puspitasari, I., & Briliana, V. (2017). Pengaruh Perceived Ease-of-Use, Perceived Usefulness, Trust dan Perceived Enjoyment Terhadap Repurchase Intention. Jurnal Bisnis dan Akuntansi, 19(2), 171-182.

Rosnidah, I., Johari, R. J., Sulistyowati, W. A., Siddiq, D. M., & Setiawan, A. (2018). Students’ Intention in Pursuing Accounting Study: Theory of Planned Behaviour Perspective. Advanced Science Letters, 24(12), 9475 - 9478.

Santos, E. A., & Almeida, L. B. (2018). To Pursue a Career in Accounting or Not: a Study Based on The Theory of Planned Behavior. X ANPCONT Congress, 29, pp. 114-128. Brazil.

Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11-19.

Tang, L. C., & Seng, C. (2016). Factors Influence Students' Choice of Accounting Major in Cambodian Universities. Asian Review of Accounting, 24(2).

Widowati, A. I., & Surjawati. (2015). Studi Tentang Keputusan Memilih Jurusan S1 Akuntansi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Semarang). Jurnal Dinamika Sosial Budaya, 17(2), 1-11.

Yusuf, A. M. (2017). Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Jakarta: Prenada Media.