Analysis of Academic Capabilities, Financial Awards, and Job Market Considerations on Interest in Career Interest as Public Accountants
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Published:
Sep 15, 2022
Keywords:
Academic Ability, Financial Awards, Job Market Consideration, Interest, Accountant
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Abstract
The number of Public Accountants in Indonesia is still relatively minimal because accounting graduates lack interest in becoming public accountants. This study aimed to examine and analyze the effect of Academic Ability, Financial Awards, and Labor Market Considerations on the interest in a career as a public accountant in East Java "Veteran" National Development University Accounting Students, Surabaya State University and Airlangga University. The sample of this study were East Java "Veteran" National Development University Accounting S1 students, Surabaya State University, and Airlangga University batches of 2018 and 2019. The research method used quantitative research. The sampling technique used the purposive sampling method to determine the number of samples using the solving formula with a total of 91 respondents. Data collection techniques were used in this study using a questionnaire. The collected data were analyzed using the Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) Academic Ability has a positive and significant effect on Interest in a Career to Become a Public Accountant. (2) Financial Awards do not significantly affect the Interest in a Career to Become a Public Accountant. (3) Job market considerations positively and significantly affect the interest in a career as a public accountant.
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How to Cite
Muslimin, & Taufiq. (2022). Analysis of Academic Capabilities, Financial Awards, and Job Market Considerations on Interest in Career Interest as Public Accountants . Asian Social Science and Humanities Research Journal (ASHREJ), 4(2), 56-66. https://doi.org/10.37698/ashrej.v4i2.162
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References
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Akbar, M. F., prasada, D., Saflih, A R., & Nuryani, Y. (2021). Seminar Management Source Power human . Sumatra West: human scholar Independent.
Cahyadi, DD, Andayani, S., & Suryaningrum, DH (2019). ACCOUNTING STUDENTS PERCEPTIONS ON FACTORS AFFECTING CAREER
CHOICES (Study at STIE Perbanas Surabaya). Journal of Accounting and strategic finance , 2 (2), 170–182. https://doi.org/10.33005/jasf.v2i2.63
Dary, AW, & Ilyas, F. (2017). Gender Influence, Financial Rewards And Consideration Market Work To Interest Student Accountancy For career Become Accountant Public And Non Accountant Public. Journal accounting , 7 (1), 51–60. https://doi.org/10.33369/j.accountancy.7.1.51-60
Goddess, P M. U., & Kresnandra, A A N. A (2019). Factors Which Influence Interest Student Education Profession Accountancy Choose Profession As Accountant Public. E-Journal accounting , 298 (1), 173–187. https://doi.org/10.24843/eja.2019.v29.i01.p12
Effendi, A I., & Rahayu, S. (2020). FACTORS WHICH INFLUENCE ELECTION CAREER BECOMES ACCOUNTANT PUBLIC
( Studies case on Student Accountancy Faculty Economy and Business University Telkom, Regency Bandung Year 2020). E-Proceeding of management , 7 (2), 2638–2649.
Faisal, A., Amin, M., & Junaidi. (2021). Factors that influence interest student in election career so accountant public (studies on student major accountancy faculty economy and business university poor muslim and independent university poor). Journal Scientific Research accounting , 10 (02), 24–35.
Febriyanti, F. (2019). Factors Which Influence Interest Student Accountancy In Election Career As Accountant Public. Journal Accountancy : Study Scientific Accountancy (JAK) , 6 (1), 88. https://doi.org/10.30656/jak.v6i1.1036
Gendro, W. (2011). Designing Business Research with SPSS Analysis Tools 17.0 & Smart PLS 2.0 . Yogyakarta: SPIM Printing YKPM.
Ghozali, I. (2014). structural Equation Modeling Method Alternative with partial Least Square (Edition Second). Body Publisher University Diponegoro.
huda, M. R. (2021). ANALYSIS FACTORS WHICH INFLUENCE ELECTION CAREER STUDENT ACCOUNTANCY
AS ACCOUNTANT PUBLIC (Studies on Student S1 Major Accounting University of Brawijaya Malang). FEB Student Scientific Journal , 10 (1).
MINISTRY FINANCE REPUBLIC INDONESIA. (2021). LIST ACCOUNTANT PUBLIC (AP) WHICH HAS OBTAIN PERMISSION FROM MINISTER FINANCE PER 25 OCTOBER 2021 .
https://pppk.kemenkeu.go.id/in/home
juliansah, A., & Suryaputri, R. V. (2016). FACTORS WHICH INFLUENCE ELECTION CAREER AS PROFESSION ACCOUNTANT PUBLIC FOR STUDENT ACCOUNTANCY. Journal Accounting
Trisakti (E-Journal) , 3 (2), 113–134.
Laka, JKPB, Sugiarti, & Harjito, Y. (2019). Factor analysis which influence student in election career As accountant public (Studies Empirical On College Private Height In Surakarta). Journals of Islamic Finance and accounting , 2 (2), 63– 80. https://doi.org/10.22515/jifa.v2i2.1822
Listiana, A O., Diana, N., & Afifudin. (2020). Influence Environment Work, Confession Professional, Academic Ability and Mark – Mark Social Against Student Career Choices as Public Accountants (Case Study in Accounting Major Students at the Islamic University of Malang). Journal Scientific Accounting Research , 09 (11), 80–97.
Pure, Y., Freddy, H., & Mimi. (2020). Analysis Factors which Influence Election Career Student Accountancy As Accountant Public (Empirical Study on Undergraduate Students of the Faculty of Accounting Study Program Pancasila University of Economics and Business). JRB-Journal of Business Research , 3 (2), 112–123. https://doi.org/10.35592/jrb.v3i2.1440
musfah, J. (2011). Enhancement Competence Teacher: Through Training and Source Learn Theory and Practice (Eds First). Jakarta: Kencana.
Namingsih, NN, & Rahmayati, A. (2019). Influencing Factors In Public Accountant Career Selection. National Seminar And The 6th Call for Sharia Paper , 1036–1052.
Nurhalisa, S., & yuniarta, G. A (2020). Influence Motivation, Perception, Financial Rewards, And Job Market Considerations For Elections Public Accountant Career (Empirical Study on Undergraduate Study Program Students Accountancy University Education ganesha, Singaraja). AMULET (Journal Accounting Student Scholar) Undiksha , 11 (2), 264–273.
Rahayu, PN, & Asmara Putra, NW (2019). Influence of Motivation, Rewards Financial, Academic Ability, Consideration Market Work, Environment On Career Accountant Public. E-Journal accounting , 28 (2), 1200. https://doi.org/10.24843/eja.2019.v28.i02.p16
Sa'dullah. (2019). Perceptions of Accounting Students in Choosing Career As Accountant Public On Archipelago University PGRI Kediri. Behavioral accounting Journals (BAJ) , 2 (2), 112–129.
Saputra, AJ (2018). Influence of Interest, Motivation, Academic Ability, Gender, Environment Profession To Choice Career Accountant. JAD: Journal Accounting Research & Finance Dewantara , 1 (2), 67–76. https://doi.org/10.26533/jad.v1i2.240
Sari, A P., Anggraini, D. D., Sari, M. H. N., Siagian, D. G. V., septarini, R. S.,
Sulaiman, DDTOK, Munsarif, M., Siregar, PA, Nugraha, NA, & Simamarta, J. (2020). Entrepreneurship and Business Online . Foundation We Write.
Sugiyono. (2015). Quantitative Research Methods, Qualitative, and R & D . Bandung: Alphabet.
Suharti, & Irman, A P (2020). Analysis Factors which Influence Career Selection as a Public Accountant (Empirical Study on College Students Pelita Indonesia Higher Education Accounting in New Week). Exchange rate : Journal Accountancy, Entrepreneurship And Business , 5 (1), 85–101.
Constitution Republic Indonesia Number 5 Year 2011 about Accountant public . (2011). http://www.dpr.go.id/dokjdih/document/uu/UU_2011_5.pdf
Wahyuni, S., Askandar, NS, & Mawardi, MC (2019). professional Influence, consideration market work, role gender, environment and Family in accountant career choice public (Empirical Studies on Accounting Students at the Islamic University of Malang and State University of Malang). E-Jra , 8 (4), 124–134.
Warsitasari, IATS, & Astika, IBP (2017). Influence of Motivation, Perception, Award Financial, Market Work and Confession Professional On Public Accountant Career Selection. Udayana University Accounting E-Journal , 21 (3), 2222–2252. https://doi.org/10.24843/EJA.2017.v21.i03.p19
Wibowo, E. Q (2020). Influence Award Financial, Consideration Market Work And Academic Ability To Career Selection Of Public Accountants. Journal Accountancy Business Lamp nation , 5 (02), 109–120. https://doi.org/10.37366/akubis.v5i02.152
Yamin, S., & Kurniawan, H. (2011). New Generation Processing Research Data with Partial least Square Path Modeling . Jakarta: Salemba Four.