PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA
DOI:
https://doi.org/10.26618/inv.v3i1.6027Abstract
This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.
Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant
References
Akhmad, A., & Marsuni, N. S. (2019). Causality Relationship of Poverty, Unemployment Rate, and Economic Growth in South Sulawesi Province. *Jurnal Ekonomi Balance, 15*(2), 231-241.
Amir, M. (2008). Pengaruh motivasi terhadap minat mahasiswa untuk Mengikuti pendidikan profesi akuntan. *Jurnal Pendidikan Ekonomi*.
Andrianti. (2001). Faktor-faktor yang mempengaruhi mahasiswa akuntansi di Jawa dalam memilih karir sebagai akuntan publik dan non publik. *Media Riset Akuntansi, Auditing, dan Informasi*, 2(1), April, 66-90.
Anissa Hakim Purwantini, N. L. (2018). Analisis Tracer Study Program Studi S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Magelang. *Jurnal Analisis Bisnis Ekonomi, 16*(1), 73-82.
Arifianto, F. (2014). Pengaruh motivasi diri dan persepsi mengenai profesi akuntan publik terhadap minat menjadi akuntan publik pada mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. *Jurnal Nominal*, 3(2).
Chairunnisa, F. (2014). Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. *Jurnal Audit dan Akuntansi*, 3(2).
Chan, Andi Setiawan. (2012). Analisis Faktor yang Mempengaruhi Pemilihan Karir Akuntan Publik oleh Mahasiswa Jurusan Akuntansi. *Jurnal Ilmiah Mahasiswa Akuntansi*.
Charcello, Copeland, Hermanson, & Turner. (1991). A Public Accounting Career: The Gap Between Student Expectations and Accounting Staff Experience. *Accounting Horizons*, 1-11.
Chrisanty, R. (2013). Pengaruh Faktor Eksternal dan Internal terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Riau). *Skripsi*. Pekanbaru: Fakultas Ekonomi Universitas Riau.
Choirunisa, S. A. (2017). Pengaruh Penghargaan Finansial, Gender, dan Lingkungan Kerja terhadap Minat Menjadi Akuntan Pemerintah (Studi Kasus pada Fakultas Ekonomi Prodi Akuntansi Universitas Negeri Yogyakarta Angkatan 2014-2015). *Jurnal Fakultas Ekonomi*, 1-15.
Ferry, N. M. (2006). Factors Influencing Career Choices of Adolescents and Young Adults in Rural Pennsylvania. *Journal of Extension, 44*(3), 528.
Marsuni, N. S. (2019). Pengaruh Praktik Islamic Corporate Social Responsibility (ICSR) Terhadap Kinerja Keuangan Pada Bank Umum Syariah Periode 2014-2018. *Skripsi*, Universitas Muhammadiyah Makassar, Makassar.
Marsuni, N. S., & Ahmar, A. A. (2018). Analysis of Income Level of Cocoa Farmers in Supporting Regional Development in Iwoimendaa District, Kolaka Regency, Southeast Sulawesi Province. *Jurnal Ekonomi Balance, 14*(2), 247-252.
Marsuni, N. S., & Rismawati, R. (2018). Income And Cost Analysis Of Business Activities Development At The Business Development Center (P2b) State Islamic University Of Makassar. *Jurnal Ekonomi Balance, 14*(1), 129-136.
Marsuni, N. S., Rohmatunnisa, I., Nirwani, N., Pontoh, G. T., & Mediaty, M. (2021). Analysis Of Accounting Information Systems (SIA) In Preventing Fraud. *SEIKO: Journal of Management & Business, 4*(2), 94-102.
Marsuni, N. S. (2021). Effective Strategy in Overcoming Challenges in Implementing Carbon Tax Policy. *GoodWill Journal of Economics, Management, and Accounting, 1*(1), 24-29.
Marsuni, N. S., & Insirat, M. N. (2021). Analysis of the Effects of Carbon Taxes on Sustainable Business Operations. *GoodWill Journal of Economics, Management, and Accounting, 1*(2), 43-47.
Meilani, F., & Marsuni, N. S. (2019). Implementasi Program Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Kinerja Keuangan PT. Buana Sanjaya di Papua Barat. *Jurnal Ilmu Manajemen Profitability, 3*(1), 36-53.
Nugroho, Adif. (2014). Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi untuk Berkarir Menjadi Akuntan Publik (Studi Kasus Pada Universitas Sebelas Maret Surakarta). *Jurnal Akuntansi*, Universitas Muhammadiyah Surakarta.
Puranto, Suhardi. (2004). *Statistika Untuk Ekonomi dan Keuangan Modern*, Buku 2. Jakarta: Salemba Empat.
Robbin. (2007). *Perilaku Organisasi: Konsep, Kontroversi dan Aplikasi*, Edisi Kedelapan Bahasa Indonesia.
Sigit Hermawan, Fitri Indah Wahyu Ning Tyas. (2018). Pengaruh Nilai Intrinsik, Parental Influence, dan Persepsi Mahasiswa dengan Pendekatan Teori Karir Anne Roe Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Universitas Airlangga Surabaya. *Journal of Applied Business and Economics, 5*(2), 112-129.
Simson, J. C. (2003). Mom Matters: Maternal Influence on the Choice of Academic Major. *Sex Roles, 48*(9-10), 447-460.
Slameto. (2010). *Belajar dan Faktor-Faktor yang Mempengaruhinya*. Jakarta: PT. Rineka Cipta.
Sugiyono. (2010). *Metode Penelitian Pendidikan*. Bandung: Alfabeta.
Sugiyono. (2019). *Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R & D*. Bandung: Alfabeta.
Sun, Chen, Ennis, Martin, Shen. (2008). An Examination of the Multidimensionality of Situational Interest in Elementary School Physical Education. *Research Quarterly for Exercise and Sport*, 62-70.
Surifah, Efi Mustiati, Muhammad Zubaedy Syaifullah, & Ahmad Nasir Ari Bowo. (2016). Pengaruh Motivasi Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi. *Jurnal Kependidikan*, 46(2), 246-258.
Suroto. (1990). *Strategi Pembangunan Kesempatan Kerja*. Yogyakarta: Gajah Mada University Press.
Suyono, Nanang Agus. (2014). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi UNSIQ). *Jurnal PPKM II*, 69-83.
Tarkosunaryo. (2019, Januari 25). Kebutuhan Auditor Bertambah, IAPI Dorong Kompetensi Akuntan Publik. Retrieved from *Kompas.com*: https://ekonomi.kompas.com/read/2019/01/25/123743826/kebutuhan-auditor-bertambah-iapi-dorong-kompetensi-akuntan-publ
Downloads
Published
Issue
Section
License
Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:
Copyright Ownership
The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.Licensing and Access
Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.Permission for Reuse
For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].Plagiarism and Originality
Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.