Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia

Juan Carlos Pangestu; Phebyana Margaretha; Tristian Valentino

doi:10.33395/owner.v6i2.809

Authors

Juan Carlos Pangestu Universitas Bunda Mulia
Phebyana Margaretha Universitas Bunda Mulia
Tristian Valentino Universitas Bunda Mulia

DOI:

10.33395/owner.v6i2.809

Keywords:

accountant, accounting, carrer, effect, professions

Abstract

Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Batool, S. S., & Ghayas, S. (2020). Process of career identity formation among adolescents: components and factors. Heliyon https://doi.org/10.1016/j.heliyon.2020.e04905, 6(9), 1-9.

Bhattacharjeea, A., & Marak, B. (2021). Personal Variables’ Effect in Recognising the Preference of Career Choice of Undergraduate Students. Turkish Online Journal of Qualitative Inquiry https://www.tojqi.net/index.php, 12( 5), 4266 – 4283.

CNNIndonesia. (2019, January 25). Indonesia Disebut Krisis Akuntan Publik. Retrieved November 20, 2021, from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20190125132742-92-363792/indonesia-disebut-krisis-akuntan-publik

Dippa, F. A., Mendra, N. P., & Bhegawati, D. A. (2020). FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK. Jurnal KHARISMA https://e-journal.unmas.ac.id/index.php/kharisma/article/view/759, 2(1), 113-124.

Ghani, E., Tarmezi, N., Muhammad, K., Ali, M., & Abdullah, N. (2019). Accounting Graduates: Are They Still Accountants? International Management & Accounting Review DOI: 10.24191/mar.v18i1.769., 18(1), 101-116.

Handayani, F. (2021). Pengaruh Gender, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Menjadi Akuntan Publik pada Mahasiswa Akuntansi Sekolah Tinggi Ilmu Ekonomi Balikpapan. JSHP : Jurnal Sosial Humaniora dan Pendidikan DOI: https://doi.org/10.32487/jshp.v5i2.1126, 5(2), 148 - 158.

IAPI. (2021). Proses Penerbitan Sertifikasi Gelar. Retrieved 2021, from IAPI: https://iapi.or.id/proses-penerbitan-sertifikasi-gelar/

Jaya, E., Astuti, D., & Harimurti, F. (2018). Pengaruh Penghargaan Finansial, dan Pelatihan Profesional, Pengakuan Profesional dan Pertimbangan Pasar Terhadap Minan Mahaisswa Berkarir Menjadi Akuntan Publik. Jurnal Akuntansi dan Sistem Teknologi Informasi Edisi Khusus April https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/2659, 14, 180 – 193.

Nurhalisa, S., & Yuniarta, G. A. (2020). PENGARUH MOTIVASI, PERSEPSI, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP PEMILIHAN KARIR AKUNTAN PUBLIK. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(2), 264-273.

Oktaviani, Y., Zoebaedi, F., & Ani, S. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik (Studi Pada Mahasiswa Prodi Akuntansi FEB Universitas Pancasila). Relevan : Jurnal Riset Akuntansi, 1(1), 47-59.

Pangestu, J. C. (2021). Strategi Pengembangan Pada Perspektif Nonkeuangan Metode Balance Scorecard Terhadap Peningkatan Kinerja Keuangan Umkm Di Indonesia Saat Pandemic Covid-19. JURNAL LENTERA AKUNTANSI (ISSN 2339-2991, E-ISSN 2745-6978) http://dx.doi.org/10.34127/jrakt.v6i1.434, 6(1), 31-47.

Rosalina, D., Yuliari, K., Purnamasari, W., & Zati, M. R. (2020). Factors Affecting Intention In Accounting Study Program Students Choosing The Public Accountant Proffession. Jurnal Akuntansi dan Bisnis: Jurnal Program studi Akuntansi https://doi.org/10.31289/jab.v6i1.3262, 6(1), 86-95.

Supriyadi, S. G., Jatmika, D., & Asnawi. (2020). FACTORS AFFECTING CAREER SELECTION OF ACCOUNTING. International Journal of Economics, Business, and Accounting Research (IJEBAR), 4(3), 305-309.

Suri, M. E., Wardoyo, C., & Pujiningsih, S. (2020). The Meta Analysis of Career Selection By Accounting Students to Be A Professional Accountant. International Journal of Business, Economics and Law ISSN 2289-1552 https://www.ijbel.com/wp-content/uploads/2020/06/IJBEL21_260.pdf, 21(5), 149-160.

Wen, L., Yang, H. (., Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies https://doi.org/10.1108/JAEE-09-2016-0080, 8(1), 124-140.