Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik
Abstract
The current phenomenon in Indonesia in the accounting sector is the lack of public accountants based on a statement from the Indonesian Institute of Certified Public Accountants (IAPI). The lack of interest in accounting students towards the public accounting profession is one of the results of the lack of accounting graduates becoming public accountants. Considerations of the labor market, work environment, personality and motivation are factors that influence student interest. This study will take a population, namely accounting students class 2017, Faculty of Economics, Udayana University. The samples obtained after using the Slovin method were 168 students. Moderated Regression Analysis (MRA) was used as the analysis technique for this study. The results of this study prove that considerations of the job market, work environment, personality and motivation affect the interest of accounting students to become public accountants.
Keywords: Considerations Labor Market; Work Environment; Personality, Motivation; Interests.
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References
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Muhamad, H., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: qualitative pilot study. Journal of Advanced Research in Business and Management Studies, 5(1), 25–34.
Ng, Y.-H., Lai, S.-P., Su, Z.-P., Yap, J.-Y., Teoh, H.-Q., & Lee, H. (2017). Factors influencing accounting students’ career paths. Journal of Management Development, 36(3), 319–329. https://doi.org/10.1108/JMD-11-2015-0169
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Paramita, P. V. Y. S., & Sari, M. M. R. (2019). Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik. E-Jurnal Akuntansi, 26, 146. https://doi.org/10.24843/eja.2019.v26.i01.p06
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Saputra, I. H. (2011). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Untuk Menjadi Akuntan Publik Di Perguruan Tinggi Swasta Wilayah Semarang. Universitas Dian Nuswantoro, (2003), 1–18.
Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109–126. https://doi.org/10.1080/09639284.2016.1274909
Sina, P. G. (2014). Motivasi Sebagai Penentu Perencanaan Keuangan (Suatu Studi Pustaka). Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 42–48.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Suyono, N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Unsiq). Jurnal PPKM II, 69–83.
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Wen, L., Yang, H. Chris, Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Wheeler, K. G. (1983). Perceptions of labor market variables by college students in business, education, and psychology. Journal of Vocational Behavior, 22(1), 1–11. https://doi.org/10.1016/0001-8791(83)90002-7
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alex, N. (2000). Manajemen Personalia: Manajemen Sumber Daya Manusia. Jakarta: Ghalia Indonesia.
Aziz, D. A., Ibrahim, M. A., Sidik, M. J., & Tajuddin, M. (2017). Accounting Students’ Perception and Their Intention To Become Professionally Qualified Accountants. SHS Web of Conferences, 8, 1–17. https://doi.org/10.1051/
Bailey, T. H., & Phillips, L. J. (2016). The influence of motivation and adaptation on students’ subjective well-being, meaning in life and academic performance. Higher Education Research and Development, 35(2), 201–216. https://doi.org/10.1080/07294360.2015.1087474
Caza, A., Brower, H. H., & Wayne, J. H. (2015). Effects of a holistic, experiential curriculum on business students’ satisfaction and career confidence. International Journal of Management Education, 13(1), 75–83. https://doi.org/10.1016/j.ijme.2015.01.006
Chatman, J. A. (1989). Improving Interactional Organizational Research: A Model of Person-Organization Fit. The Academy of Management Review, 14(3), 333. https://doi.org/10.2307/258171
Dalcı, İ., & Hasan, Ö. (2018). Cultural Values and Students’ Intentions of Choosing Accounting Career. Journal of Financial Reporting and Accounting, 10(1), 73–94. Retrieved from http://dx.doi.org/10.1108/19852511211237453
Dewayani, M. A., Chasanah, C., & Anam, M. S. (2017). Faktor-Faktor yang Memengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir sebagai Akuntan Publik. Jurnal Analisis Bisnis Ekonomi, 15(2), 176–183. https://doi.org/10.31603/bisnisekonomi.v15i2.1846
Dwisantoso, A. (2017). Analisi faktor-faktor yang mempengaruhi minat mahasiswa kauntansi berkarir menjadi akuntan publik.
Farag, M. S., & Elias, R. Z. (2016). The relationship between accounting students’ personality, professional skepticism and anticipatory socialization. Accounting Education, 25(2), 124–138. https://doi.org/10.1080/09639284.2015.1118639
Hastuti, D., & Kartika, A. (2017). Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Uuntuk Berkarier Sebagai Akuntan Publik (Studi pada Mahasiswa Universitas Stikubank Semarang). Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 127–139.
Hatane, S. E., Setiono, F. J., Setiawan, F. F., Semuel, H., & Mangoting, Y. (2020). Learning environment, students’ attitude and intention to enhance current knowledge in the context of choosing accounting career. Journal of Applied Research in Higher Education, (2011). https://doi.org/10.1108/JARHE-06-2019-0156
Irma, I., & Hartati, N. (2019). The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education. GATR Accounting and Finance Review, 4(3), 79–86. https://doi.org/10.35609/afr.2019.4.3(3)
Irnasiwi, N. A. (2015). Faktor – Faktor Yang Berpengaruh Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Yogyakarta). UMY Repository, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Juliansah, A., & Suryaputri, R. V. (2016). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Profesi Akuntan Publik Bagi Mahasiswa Akuntansi. Jurnal Akuntasi Trisakti (e-Journal), 3(2), 113–134.
Kirstein, M., Coetzee, S., & Schmulian, A. (2019). Differences in accounting students’ perceptions of their development of professional skills: A South African case. Higher Education, Skills and Work-Based Learning, 9(1), 41–59. https://doi.org/10.1108/HESWBL-04-2018-0051
Kudadiri, M. S., & Hek, T. K. (2018). Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa S-1 Kasus Mahasiswa S-1 Akuntansi IBBI ) Abstrak / Abstract. Jurnal Bina Akuntansi IBBI Volume 29 No.1 Juni 2018., 29(1), 79–89.
Lukman, H., & Winata, S. (2017). Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Perguruan Tinggi Swasta Dengan Pendekatan Theory of Planned Behaviour. Jurnal Akuntansi, 21(2), 208. https://doi.org/10.24912/ja.v21i2.195
Mazli. (2006). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor yang Mempengaruhi Pemilihan Karir. Penelitian Medan.
Muhamad, H., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: qualitative pilot study. Journal of Advanced Research in Business and Management Studies, 5(1), 25–34.
Ng, Y.-H., Lai, S.-P., Su, Z.-P., Yap, J.-Y., Teoh, H.-Q., & Lee, H. (2017). Factors influencing accounting students’ career paths. Journal of Management Development, 36(3), 319–329. https://doi.org/10.1108/JMD-11-2015-0169
Owusu, G. M. Y., Obeng, V. A., Ofori, C. G., Ossei Kwakye, T., & Bekoe, R. A. (2018). What explains student’s intentions to pursue a certified professional accountancy qualification? Meditari Accountancy Research, 26(2), 284–304. https://doi.org/10.1108/MEDAR-06-2016-0065
Paramita, P. V. Y. S., & Sari, M. M. R. (2019). Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik. E-Jurnal Akuntansi, 26, 146. https://doi.org/10.24843/eja.2019.v26.i01.p06
Rahayu, P. N., & Putra, N. W. A. (2019). Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik. E-Jurnal Akuntansi, 28(2), 1200. https://doi.org/10.24843/eja.2019.v28.i02.p16
Robbins, S. P., & Judge, T. A. (2017). Organizational Behavior, Global Edition. 747.
Saputra, I. H. (2011). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Untuk Menjadi Akuntan Publik Di Perguruan Tinggi Swasta Wilayah Semarang. Universitas Dian Nuswantoro, (2003), 1–18.
Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109–126. https://doi.org/10.1080/09639284.2016.1274909
Sina, P. G. (2014). Motivasi Sebagai Penentu Perencanaan Keuangan (Suatu Studi Pustaka). Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 42–48.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Suyono, N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Unsiq). Jurnal PPKM II, 69–83.
Ulfah, R., Amril Jaharadak, A., & Khatibi, A. A. (2019). Motivational factors influencing MSU accounting students to become a certified public accountant (CPA). Management Science Letters, 9(10), 1675–1684. https://doi.org/10.5267/j.msl.2019.5.020
Wen, L., Yang, H. Chris, Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Wheeler, K. G. (1983). Perceptions of labor market variables by college students in business, education, and psychology. Journal of Vocational Behavior, 22(1), 1–11. https://doi.org/10.1016/0001-8791(83)90002-7
Published
2021-08-26
How to Cite
SUNIANTARA, I Gede; DEWI, Luh Gede Krisna.
Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 1947-1959, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/67897>. Date accessed: 23 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p06.
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