Analisis Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Menjadi Akuntan Publik
Abstract
Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis sejauh mana persepsi terhadap profesi, ekspektasi kompensasi, serta informasi dan peluang karier berpengaruh terhadap minat mahasiswa akuntansi untuk memilih jalur profesi sebagai akuntan publik.
Metode Penelitian: Pendekatan kuantitatif digunakan dalam studi ini dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 145 mahasiswa akuntansi tingkat akhir. Data yang diperoleh dianalisis menggunakan regresi linier berganda serta uji F dan uji t guna menguji signifikansi pengaruh masing-masing variabel bebas terhadap variabel terikat.
Originalitas/Novelty: pendekatan teoritis yang digunakan dalam penelitian-penelitian sebelumnya seringkali terbatas pada satu atau dua variabel, tanpa mengintegrasikan kerangka teori yang komprehensif seperti Theory of Planned Behavior (TPB) dan Career Choice Theory of Planned Behavior. Kedua pendekatan ini belum banyak diintegrasikan dalam studi mengenai minat mahasiswa akuntansi menjadi akuntan publik di Indonesia.
Hasil Penelitian: Hasil menunjukkan bahwa persepsi terhadap profesi dan ekspektasi kompensasi memberikan pengaruh positif terhadap minat mahasiswa, sementara ketersediaan informasi dan peluang karier tidak menunjukkan pengaruh yang signifikan.
Implikasi: Temuan ini memiliki dampak praktis bagi program studi akuntansi di perguruan tinggi. Lembaga pendidikan tinggi perlu memperkuat persepsi positif mahasiswa terhadap profesi akuntan publik dengan cara memasukkan materi profesionalisme akuntansi ke dalam kurikulum, menyelenggarakan seminar bersama akuntan publik
Research Objectives: This study seeks to examine the extent to which perceptions of the profession, compensation expectations, and access to career information and opportunities influence accounting students’ interest in pursuing a career as public accountants
Research Method: Employing a quantitative method, this study utilized primary data collected from 145 final-year accounting students through questionnaires. The data were analyzed using multiple linear regression, along with F and t-tests to evaluate the significance of the independent variables’ impact on the dependent variable.
Originality/Novelty: The theoretical approaches used in previous studies are often limited to one or two variables, without integrating a comprehensive theoretical framework such as the Theory of Planned Behavior (TPB) and the Career Choice Theory of Planned Behavior. These two approaches have not been widely integrated in studies on the interest of accounting students in becoming public accountants in Indonesia.
Research Results: Findings reveal that both professional perception and compensation expectations significantly affect students’ career interest, whereas career information and opportunities do not demonstrate a significant influence.
Implications: These findings have practical implications for accounting study programs in universities. Higher education institutions need to strengthen students' positive perceptions of the public accounting profession by including accounting professionalism materials in the curriculum, holding seminars with public accountants.
Keywords
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DOI: https://doi.org/10.30596/jakk.v8i1.24798
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