ANALYSIS OF FACTORS INFLUENCING THE CAREER SELECTION OF ACCOUNTING STUDENTS FOR NON PUBLIC ACCOUNTANTS AND CERTIFIED PUBLIC ACCOUNTANTS: Study of Accounting Students at University in Bandung

Dessiana, Wilma Puteri (2014) ANALYSIS OF FACTORS INFLUENCING THE CAREER SELECTION OF ACCOUNTING STUDENTS FOR NON PUBLIC ACCOUNTANTS AND CERTIFIED PUBLIC ACCOUNTANTS: Study of Accounting Students at University in Bandung. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang paling berpengaruh dalam pemilihan karir mahasiswa baik sebagai akuntan publik dan non akuntan publik dan untuk mengetahui perbedaan pandangan antara mahasiswa yang memilih profesi akuntan publik dan mahasiswa yang memilih profesi non akuntan publik berkaitan dengan faktor penghargaan finansial, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, nilai intrinsik pekerjaan, persepsi tentang manfaat profesi akuntan publik. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif komparatif. Teknik pengambilan sampel menggunakan simple random sampling dan menjadikan mahasiswa yang terdaftar di 5 Universitas dengan program studi S1 akuntansi berakreditasi A di Kota Bandung sebagai sampel. Data yang digunakan data primer yang dikumpulkan dari hasil kuesioner. Dalam menganalisis data, penelitian ini menggunakan analisis statistik yang bernama independent sample t test dan factor analysis. Hasil pengujian analisis faktor, diketahui bahwa sebesar 43,06% pemilihan karir dipengaruhi oleh faktor penghargaan finansial, nilai-nilai sosial, pertimbangan pasar kerja dan nilai intrinsik pekerjaan dan sebesar 16,22% dipengaruhi oleh faktor pengakuan profesional, lingkungan kerja dan persepsi tentang manfaat profesi AP. Hasil pengujian independent sample t test diketahui bahwa terdapat perbedaan pandangan atas faktor pengakuan profesional, lingkungan kerja dan persepsi tentang manfaat profesi AP antara mahasiswa yang memilih profesi akuntan publik dan mahasiswa yang memilih profesi non akuntan publik. The purpose of this research was to find the factors that influence student’s career choice and to find the differences between students who chose a public accountant profession and who chose a non public accountant related to financial rewards, professional recognition, social values, working environment, job market consideration, intrinsic value of work, and perception of the public accountant profession’s benefits. The research method used is a comparative description method. The sampling technique was simple random sampling and used accounting students at 5 Universities that have an A accreditation rating on their accounting major as the sample. The data used primary data collected from questionnaire. In analyzing the data, this study used statistical analysis called independent sample t test and factor analysis. The result of factor analysis showed that for 43,06% of career choice was influenced by financial rewards, social values, consideration of labor market and intrinsic value of work and of 16.22% recognition factor is influenced by professional recognition, working environment and perceptions about public accountant profession’s benefits. The result of independent sample t test showed that there were differences of opinion over the factors of professional recognition, working environment and perceptions of the benefits of the public accountant profession among students who choose public accounting profession and students who choose non-public accounting profession. Keywords: career options, financial rewards, social values, job market considerations, professional recognition, the intrinsic value of work, the working environment and perceptions of the benefits of the public accountant profession

Item Type: Thesis (S1)
Additional Information: No. Panggil: S PEA DES a-2014; Pembimbing: Denny Andriana
Uncontrolled Keywords: pilihan karir, penghargaan finansial, nilai-nilai sosial, pertimbangan pasar kerja dan nilai intrinsik pekerjaan pengakuan profesional, lingkungan kerja dan persepsi tentang manfaat profesi akuntan publik
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Staf Koordinator 3
Date Deposited: 19 Aug 2015 07:14
Last Modified: 19 Aug 2015 07:14
URI: http://repository.upi.edu/id/eprint/16416

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