MODEL PEMILIHAN PROFESI BAGI MAHASISWA AKUNTANSI (Studi Empiris pada UPN “VETERAN” JAWA TIMUR)
Abstract
At this time accounting profession into the spotlight sharply for business people and community as it is considered as one party that can provide a major contribution in solving the problems they face. Accounting students as prospective accounting graduates have a variety of considerations to choose what profession would be lived, as a public accountant or a non-public accountant. ertimbangan is influenced by several factors. Based on field observation of 30 students UPN "Veteran" East Java, as many as 93% of the students chose as a non-public accounting profession and only 7% of the vote as a public accountant, and factors affecting accounting students in the election as a non-public accounting profession that is , 57% of respondents chose the factors of labor market considerations, 41% of respondents choose the intrinsic value of work, and only 2% of respondents who chose the income factor. Accordingly, this study aims to identify and analyze whether the intrinsic value of work, salary or earnings, and labor market considerations, influence the selection of the accountingprofessiontostudents.
Data used in this research is the primary data obtained from questionnaires. Adapunrespondennya S1 is a student majoring in Accounting UPN "Veteran" East Java class of 2004 who still active until the academic year 2007/2008 and has taken courses auditing 1 and auditing 2, which totaled 76 students, with simple random sampling technique sampling. Statistical analysis used waslogisticregression.
Based on the results of data analysis can be concluded that the intrinsic value of work and labor market considerations significantly influence the selection of students S1 Accountancy profession UPN "Veteran" East Java, while the salary or income effect is not significant to the selection of students S1 AccountancyprofessionUPN"Veteran"EastJava
References
Benny, Ellya dan Yuskar, 2006, Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk), Simposium Nasional Akuntansi 9 Padang, 23-26 Agustus 2006.
Efferin, Sujoko, dkk, 2004, Metode Penelitian Untuk Akutansi, Banyumedia Publishing, Malang.
Gibson, L, James, dkk, 1987, Organisasi Perilaku Struktur Proses, Penerbit Erlangga, Jakarta.
Ghozali, Imam, 2001, Aplikasi Analisis Multivariate dengan Program SPSS, Edisi 2, Badan Penerbit Universitas Diponegoro, Semarang.
Harahap, Syafri, Sofyan, 1991, Auditing Kontemporer, Penerbit Erlangga, Jakarta.
Ikhsan, Arfan dan Ishak, Muh, 2005, Akuntansi Keperilakuan, Penerbit Salemba Empat, Jakarta.
Kunartinah, 2003, Perilaku Mahasiswa Akuntansi di STIE Stikubank Semarang dan Faktor-faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik, Jurnal Bisnis dan Ekonomi, Vol. 10 No.2, September 2003.
Mulyadi, 1998, Auditing, Penerbit Salemba Empat, Jakarta.
Nachrowi, Djalal, Usman, Hardius, 2002, Penggunaan Teknik Ekonometri, Edisi Revisi, Penerbit RajaGrafindo Persada, Jakarta.
Nazir, Mohammad, 2003, Metodologi Penelitian, Penerbit Ghalia Indonesia, Jakarta.
Penyusun, Tim, 2002, Kamus Besar Bahasa Indonesia, Penerbit Balai Pustaka, Jakarta.
Regar, H, Moenaf, 1993, Mengenal Profesi Akuntan, Penerbit PT. Bumi Aksara, Jakarta, November 1993.
Regar, H, Moenaf, 2003, Akuntansi Indonesia di Tengah Kancah Perubahan, Penerbit Pustaka LP3ES, Jakarta.
Robbin, P, Stephen, 2002, Prinsip-prinsip Perilaku Organisasi , Penerbit Erlangga, Jakarta.
Rusyana, Asep, Marzuki, 2003, Kumpulan Makalah Analisis Regresi Terapan, Bogor.
Santoso, Singgih, 2001, Buku Latihan SPSS Statistik Non Parametrik, Penerbit PT. Elex Media Komputindo, Jakarta.
Santoso, Singgih, 2002, Buku Latihan SPSS Statistik Parametrik, Penerbit PT. Elex Media Komputindo, Jakarta.
Sekaran, Uma, 2006, Metode Penelitian Untuk Bisnis, Buku Dua, Edisi 4, Penerbit Salemba Empat, Jakarta.
Sumarsono, 2004, Metode Penelitian Akuntansi : Beserta Contoh Interpretasi Hasil Penggolahan Data, Edisi Revisi, Surabaya.
Sumodiningrat, Gunawan, 1994, Pengantar Ekonometrika, Penerbit BPFE, Jakarta.
Supardi, 2005, Metode Penelitian Ekonomi dan Bisnis, Penerbit UII Press Yogyakarta, Yogyakarta.
Supranto, J, 2004, Ekonometri, Penerbit Ghalia Indonesia, Jakarta.
Setyaningrum, Yuli, Betty, 2007, Pengaruh Pendidikan Profesi Akuntansi Terhadap Minat dan Persepsi Mahasiswa Jurusan Akuntansi Pada Karir Sebagai Akuntan Publik, www.google.skripsiakuntansi.com
Tampubolon, P, Manahan, 2004, Perilaku Organisasi, Penerbit Ghalia Indonesia, Jakarta.
Thoha, Miftah, 2004, Perilaku Organisasi Konsep Dasar dan Aplikasinya, Penerbit PT. Raja Grafindo Persada, Jakarta.
Umar, Husein, 2003, Metode Riset Akuntansi Terapan, Penerbit Ghalia Indonesia, Jakarta.
Winardi, J, 2002, Motivasi dan Pemotivasian Dalam Manajemen, Penerbit PT. RajaGrafindo Persada, Jakarta.
