Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi
Abstract
Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status on intention to take master in accounting. The research was conducted at The Faculty of Economics and Business. The sampling technique use was purposive sampling and obtained a sample of 168 samples. Data were analyzed using multiple linear regression analysis. The result of this study indicate that motivation and peer environment status has a positive effect on intention of students to take Master of Accounting Education, while accreditation of study program and labor market considerations has no effect on the interest of student attending the master of Accounting Education.
Keywords: Motivation; Accreditation Of Study Program; Labor Market Considerations; Peer Status; Student Interest.
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References
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Bozek, B., Raeymaeckers, P., & Spooren, P. (2017). De motivaties van studenten in de master sociaal werk: een typologie. European Journal of Social Work, 20(3), 409–421. https://doi.org/10.1080/13691457.2017.1283587
Byrne, M., Flood, B., Hassall, T., Joyce, J., Arquero Montaño, J. L., González González, J. M., & Tourna-Germanou, E. (2012). Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece. Accounting Forum, 36(2), 134–144.
https://doi.org/10.1016/j.accfor.2011.12.001
Dalcı, İ., Araslı, H., Tümer, M., & Baradarani, S. (2013). Factors that influence Iranian students’ decision to choose accounting major. Journal of Accounting in Emerging Economies, 3(2), 145–163. https://doi.org/10.1108/20421161311288866
Dary, A. W., & Ilyas, F. (2019). Pengaruh Gender, Penghargaan Finansial Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Publik Dan Non Akuntan Publik. Jurnal Akuntansi, 7(1), 51–60. https://doi.org/10.33369/j.akuntansi.7.1.51-60
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Durso, S. D. O., Da Cunha, J. V. A., Neves, P. A., & Teixeira, J. D. V. (2016). Motivational factors for the master’s degree: A comparison between students in accounting and economics in the light of the self-determination theory. Revista Contabilidade e Financas, 27(71), 243–258. https://doi.org/10.1590/1808-057x201602080
Hutapea, H. D. (2017). The Perception Of Accounting Students About The Factors Which of Career Selection ( Emperis Studi: Accounting Students in Medan-North Sumatera). Munich Personal RePEc Archive, 77056.
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)
Kaplan, S. G., & Wheeler, E. G. (1983). Survival skills for working with potentially violent clients. Social Casework, 64(6), 339–346. https://doi.org/10.1177/104438948306400603
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Malik, A. D. (2017). Analisa Faktor – Faktor Yang Mempengaruhi Minat Masyarakat Berinvestasi Di Pasar Modal Syariah Melalui Bursa Galeri Investasi Uisi. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 3(1), 61. https://doi.org/10.20473/jebis.v3i1.4693
Mastura, A., Nuringwahyu, S., & Zunaida, D. (2020). Pengaruh Motivasi Investasi, Pengetahuan Investasi Dan Teknologi Informasi Terhadap Minat Berinvestasi. Jiagabi, 9(1), 64–75.
Pendidikan, J., Indonesia, A., Xvi, V., Kepribadian, P., & Keluarga, L. (2018). Mahasiswa Program Studi Pendidikan Akuntansi the Effect of Personality , Family Environment , and Peer Group Toward Interest in Entrepreneurship of Accounting Education. XVI(2).
Porter, J., & Woolley, D. (2014). An Examination of the Factors Affecting Students’ Decision to Major in Accounting. International Journal of Accounting and Taxation, 2(4), 1–22. https://doi.org/10.15640/ijat.v2n4a1
Primashanti, N. L. C., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Pertimbangan Pasar Kerja, Referents, Dan Nilai Intrinsik Pekerjaan Terhadap Pemilihan Karir Mahasiswa Sebagai Akuntan (Studi Pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–6.
Putri Dea Giantari, N. L., & Ramantha, I. W. (2019). Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler. E-Jurnal Akuntansi, 28, 1. https://doi.org/10.24843/eja.2019.v28.i01.p01
Surya B., I. G. A. D., & Budiasih, I. G. A. N. (2019). Pengaruh Motivasi dan Persepsi Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi. E-Jurnal Akuntansi, 28(2), 929. https://doi.org/10.24843/eja.2019.v28.i02.p06
Udayana, E. A. U. (2017). Pengaruh Motivasi, Biaya Pendidikan Dan Lama Pendidikan Pada Minat Mahasiswa Akuntansi Mengikuti Ppak. E-Jurnal Akuntansi, 2017(1), 447–476.
van Zyl, C., & de Villiers, C. (2011). Why some students choose to become chartered accountants (and others do not). Meditari Accountancy Research, 19(1/2), 56–74. https://doi.org/10.1108/10222521111178637
Wangarry, R., Sondakh, J., & Budiarso, N. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi. Going Concern : Jurnal Riset Akuntansi, 13(04), 108–119. https://doi.org/10.32400/gc.13.03.20040.2018
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
Zulfa, N. I., Heryaniningsih, S. M., Saputra, M. R., & Putri, M. K. (2018). Pengaruh Teman Sebaya Terhadap Minat Melanjutkan Studi Ke Perguruan Tinggi pada Siswa SMA. Journal of Innovative Counseling: Theory, Practice & Research, 2(2), 69–74.
Aryani, N. P. D., & Erawati, N. M. A. (2016). Pengaruh Motivasi Kualitas, Karir, Ekonomi, Dan Biaya Pendidikan Pada Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi, 16(1), 362–384.
Bozek, B., Raeymaeckers, P., & Spooren, P. (2017). De motivaties van studenten in de master sociaal werk: een typologie. European Journal of Social Work, 20(3), 409–421. https://doi.org/10.1080/13691457.2017.1283587
Byrne, M., Flood, B., Hassall, T., Joyce, J., Arquero Montaño, J. L., González González, J. M., & Tourna-Germanou, E. (2012). Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece. Accounting Forum, 36(2), 134–144.
https://doi.org/10.1016/j.accfor.2011.12.001
Dalcı, İ., Araslı, H., Tümer, M., & Baradarani, S. (2013). Factors that influence Iranian students’ decision to choose accounting major. Journal of Accounting in Emerging Economies, 3(2), 145–163. https://doi.org/10.1108/20421161311288866
Dary, A. W., & Ilyas, F. (2019). Pengaruh Gender, Penghargaan Finansial Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Publik Dan Non Akuntan Publik. Jurnal Akuntansi, 7(1), 51–60. https://doi.org/10.33369/j.akuntansi.7.1.51-60
Dibabe, T.M. Wubie, A. W. Wondmagegn, G. A. (2015). Factors that Affect Students ’ Career Choice in Accounting: A Case of Bahir Dar University Students. Research Journal of Finance and Accounting, 6(5), 146–154.
Dita Verawati. (2016). Melanjutkan Magister Akuntansi ( Studi Empiris pada Mahasiswa Akuntansi di UMS ) ". 1–19.
Durso, S. D. O., Da Cunha, J. V. A., Neves, P. A., & Teixeira, J. D. V. (2016). Motivational factors for the master’s degree: A comparison between students in accounting and economics in the light of the self-determination theory. Revista Contabilidade e Financas, 27(71), 243–258. https://doi.org/10.1590/1808-057x201602080
Hutapea, H. D. (2017). The Perception Of Accounting Students About The Factors Which of Career Selection ( Emperis Studi: Accounting Students in Medan-North Sumatera). Munich Personal RePEc Archive, 77056.
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)
Kaplan, S. G., & Wheeler, E. G. (1983). Survival skills for working with potentially violent clients. Social Casework, 64(6), 339–346. https://doi.org/10.1177/104438948306400603
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.
Lim, C., & Cheaseth Seng, T. (2015). Factors influence students’ choice of accounting major in cambodian universities. Asian Review of Accounting, 23(3), 232–255.
Limpeleh, E. A. ., Sondakh, N., Manggopa, R. E., & Nangoy, S. J. (2019). Analysis of the Impact of Competence and Considerations Market Work Toward Accountant Careers on Polimdo Accounting Students. Scientific Research
Journal, 07(10), 30–40. https://doi.org/10.31364/scirj/v7.i10.2019.p1019707
Lingappa, A. K., Shah, A., & Mathew, A. O. (2020). Academic, Family, and Peer Influence on Entrepreneurial Intention of Engineering Students. SAGE Open, 10(3). https://doi.org/10.1177/2158244020933877
Lunenburg, F. C. (2011). Expectancy Theory of Motivation : Motivating by Altering Expectations. International Journal of Business Administration, 15(1), 1–6.
Maas, J. D., Keeling, K. O., & Michenzi, A. R. (2016). Advances in Accounting Education: Teaching and Curriculum Innovations. iii. https://doi.org/10.1108/s1085-462220160000018011
Malik, A. D. (2017). Analisa Faktor – Faktor Yang Mempengaruhi Minat Masyarakat Berinvestasi Di Pasar Modal Syariah Melalui Bursa Galeri Investasi Uisi. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 3(1), 61. https://doi.org/10.20473/jebis.v3i1.4693
Mastura, A., Nuringwahyu, S., & Zunaida, D. (2020). Pengaruh Motivasi Investasi, Pengetahuan Investasi Dan Teknologi Informasi Terhadap Minat Berinvestasi. Jiagabi, 9(1), 64–75.
Pendidikan, J., Indonesia, A., Xvi, V., Kepribadian, P., & Keluarga, L. (2018). Mahasiswa Program Studi Pendidikan Akuntansi the Effect of Personality , Family Environment , and Peer Group Toward Interest in Entrepreneurship of Accounting Education. XVI(2).
Porter, J., & Woolley, D. (2014). An Examination of the Factors Affecting Students’ Decision to Major in Accounting. International Journal of Accounting and Taxation, 2(4), 1–22. https://doi.org/10.15640/ijat.v2n4a1
Primashanti, N. L. C., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Pertimbangan Pasar Kerja, Referents, Dan Nilai Intrinsik Pekerjaan Terhadap Pemilihan Karir Mahasiswa Sebagai Akuntan (Studi Pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–6.
Putri Dea Giantari, N. L., & Ramantha, I. W. (2019). Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler. E-Jurnal Akuntansi, 28, 1. https://doi.org/10.24843/eja.2019.v28.i01.p01
Surya B., I. G. A. D., & Budiasih, I. G. A. N. (2019). Pengaruh Motivasi dan Persepsi Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi. E-Jurnal Akuntansi, 28(2), 929. https://doi.org/10.24843/eja.2019.v28.i02.p06
Udayana, E. A. U. (2017). Pengaruh Motivasi, Biaya Pendidikan Dan Lama Pendidikan Pada Minat Mahasiswa Akuntansi Mengikuti Ppak. E-Jurnal Akuntansi, 2017(1), 447–476.
van Zyl, C., & de Villiers, C. (2011). Why some students choose to become chartered accountants (and others do not). Meditari Accountancy Research, 19(1/2), 56–74. https://doi.org/10.1108/10222521111178637
Wangarry, R., Sondakh, J., & Budiarso, N. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi. Going Concern : Jurnal Riset Akuntansi, 13(04), 108–119. https://doi.org/10.32400/gc.13.03.20040.2018
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
Zulfa, N. I., Heryaniningsih, S. M., Saputra, M. R., & Putri, M. K. (2018). Pengaruh Teman Sebaya Terhadap Minat Melanjutkan Studi Ke Perguruan Tinggi pada Siswa SMA. Journal of Innovative Counseling: Theory, Practice & Research, 2(2), 69–74.
Published
2021-07-25
How to Cite
WARDAYANTI, Ni Ketut; WIRAKUSUMA, Made Gede.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1720-1731, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69317>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p09.
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