Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan
Abstract
Accountant Profession Education (PPAk) plays an important role to improve the professionalism of accountants in the future, although there are still relatively few accounting graduates in Indonesia who are interested in following PPAk. This study aims to empirically test the determinants of students interests following PPAk in terms of theory of planned behavior and personality type. Data was collected through survey methods by distributing questionnaires to students of semester 7 of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. The sample was taken using a simple random sampling method obtained by 148 respondents. The analysis technique used is Partial Least Square (PLS). The results of the analysis showed that attitudes towards behavior, subjective norms, control of perceptual behavior, and personality type A had a positive effect on students interests in following PPAk.
Keywords: Interests; Attitudes; Norms; Behaviors; Personalities.
Downloads
Download data is not yet available.
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1080/10410236.2018.1493416
Akter, M., & Siraj, M. M. (2018). Factors Affecting Undergraduate Students’ Intention to Become a Chartered Accountant in Bangladesh. Asian Journal of Finance & Accounting, 10(1), 428–439. https://doi.org/10.5296/ajfa.v10i1.13259
Akuntansi.or.id. (2020). Profesi Akuntan Publik Indonesia Dalam Kondisi Kritis. Diakses pada 6 September 2021, dari https://akuntansi.or.id/baca-tulisan/87_profesi-akuntan-publik-indonesia-dalam-kondisi-kritis.html
Ananda, A. D., & Ratnadi, N. M. D. (2021). Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant. E-Jurnal Akuntansi Universitas Udayana, 31(9), 2169–2181. https://doi.org/10.24843/EJA.2021.v31.i09.p02
Astuti, M. E. (2021). Pengaruh Keluarga, Etnis, Kepribadian, Gender, dan Teman Sebaya Terhadap Minat Berwirausaha. Jurnal Bina Manajemen, 9(2), 162-183.
Atela, R. J., Agak, P. J. O., & Othuon, P. L. (2020). Relationship Between Personality Types and Career Choice Among Undergraduate Students of Maseno University, Kenya. Journal of Education and Practice, 11(14), 127–144. https://doi.org/10.7176/jep/11-14-14
Aziz, D. A., Ibrahim, M. A., Sidik, M. H. J. S., & Tajuddin, M. (2017). Accounting Students’ Perception and Their Intention to Become Professionally Qualified Accountants. SHS Web of Conferences 36, 00008. https://doi.org/10.1051/shsconf/20173600008
Burton, H., Daugherty, B., Dickins, D., & Schisler, D. (2016). Dominant personality types in public accounting: selection bias or indoctrinated? Accounting Education, 25(2), 167–184. https://doi.org/10.1080/09639284.2015.1127768
Dewi, I. A. R. P., & Sari, M. M. R. (2018). Persepsi Mahasiswa Akuntansi Reguler dan Non Reguler Universitas Udayana Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2242–2268. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p23
Dewi, K. A. R., & Ratnadi, N. M. D. (2018). Pengaruh Motivasi, Biaya, dan Pengetahuan Mahasiswa Tentang UU No. 5 Tahun 2011 Pada Minat PPAk. E-Jurnal Akuntansi Universitas Udayana, 22(1), 51-79. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i01.p03
Dewi, N. K. D. K., & Budiasih, I. G. A. N. (2017). Pengaruh Kecerdasan Emosional, Norma Subjektif, dan Kontrol Perilaku pada Minat Berkarir Mahasiswa Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1016-1045. https://doi.org/10.24843/EJA.2017.v20.i02.p06
Dos Santos, E. A., & De Almeida, L. B. (2018). To Pursue a Career in Accounting or not : A Study Based on The Theory of Planned Behavior *. R. Cont. Financial, 29(76), 114–128. https://doi.org/10.1590/1808-057x201804890
Erawati, N. K. A. A., Ekawati, N. W., Sukaatmadja, I. P. G., & Setiawan, P. Y. (2020). The Influence of Motivation on the Intention of Accounting Students in Denpasar to Take the Chartered Accountant (CA) Exam. International Journal of Economics, Business and Management Research, 4(8), 210–221.
Febriyanti, F. (2019). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karir sebagai Akuntan Publik. Jurnal Akuntansi, 6(1), 88–98. https://doi.org/10.30656/jak.v6i1.1036
Friedman, M., & Roseman, R. (1974). Type A Behavior and Your Heart (A. A. Knopf, Ed.). New York: Random House.
Hastuti, D., & Kartika, A. (2017). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi untuk Berkarier sebagai Akuntan Publik (Studi pada Mahasiswa Universitas Stikubank Semarang). Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 127-139.
Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., & Kent, J. (2014). Who Should Teach What? Australian Perceptions of The Roles of Universities and Practice in The Education of Professional Accountants. Journal of Accounting Education, 32(3), 259–275. https://doi.org/10.1016/j.jaccedu.2014.05.001
Husin, S., Rasuli, M., & L, A. A. (2015). Pengaruh Motivasi Kualitas dan Motivasi Ekonomi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) dengan Kepribadian Individu Sebagai Variabel Moderating. Jom Fekon, 2(1), 1–15.
Jeniari, A. M., & Putri, I. G. A. M. A. D. (2019). Pengaruh Motivasi Pada Minat Mahasiswa Non Akuntansi Program Reguler Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 28(3), 1732–1748. https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i03.p07
Kurniawan, J., Effendi, Z. M., & Dwita, S. (2018). The Effect of School Environment, Family Environment and Learning Motivation on Students’ Learning Performance. Advances in Economics, Business and Management Research, 57(Piceeba), 571–576. https://doi.org/10.2991/piceeba-18.2018.6
Leibenstein, H. (1950). Bandwagon, Snob, and Veblen Effects in the Theory of Consumers’ Demand. The Quarterly Journal of Economics, 64(2), 183–207. https://doi.org/https://doi.org/10.2307/1882692
Li, Z., & Qiu, Z. (2018). How Does Family Background Affect Children’s Educational Achievement? Evidence from Contemporary China. The Journal of Chinese Sociology, 5(1), 1–21. https://doi.org/10.1186/s40711-018-0083-8
Mihartinah, D., & Coryanata, I. (2019). Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, dan Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Akuntansi, 8(2), 77-88. https://doi.org/10.33369/j.akuntansi.8.2.77-88
Montenegro, T. M., & Rodrigues, L. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 1–32. https://doi.org/https://doi.org/10.1007/s10805-020-09376-z
Muktinigtyas, D., & Yulianto, A. (2016). Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables. Accounting Analysis Journal, 5(4), 389–396. https://doi.org/10.15294/aaj.v5i4.12545
Natami, N. M. A. D., & Muliartha, K. (2019). Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk). E-Jurnal Akuntansi Universitas Udayana, 27(3), 1678-1702. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i03.p02
Ningrat, I. A. A. P., & Dewi, L. G. K. (2020). Pengaruh Motivasi, Lingkungan Keluarga, Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 30(7), 1684-1698. https://doi.org/https://dx.doi.org/10.24843/eja.2020.v30.i07.p06
Ratnadi, N. M. D., & Widanaputra, A. A. G. P. (2019). Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 169-181. https://doi.org/10.24843/jiab.2019.v14.i02.p03
Sari, P. S. M. (2019). Pengaruh Tipe Kepribadian A dan B Pada Kinerja Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 29(1), 50-63. https://doi.org/10.24843/eja.2019.v29.i01.p04
Septiawati, S. (2017). Pengaruh Dukungan Sosial dan Kepribadian Ekstraversi Terhadap Minat Berwirausaha Pada Mahasiswa. Jurnal Ecopsy, 4(2), 77–84. https://doi.org/10.20527/ecopsy.v4i2.3848
Sulistyawati, S., & Gunawan, A. (2019). Pengaruh Sikap Terhadap Perilaku Pada Minat Pengusaha Mikro Di Kota Palembang Untuk Menyelenggarakan Pembukuan Sederhana. Jurnal Akuntansi Kompetif, 2(3), 114–120. https://doi.org/10.35446/akuntansikompetif.v2i3.396
Sumaryono, & Sukanti. (2016). Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Profita, 7(4), 1-20.
Tagar.id. (2019). Jumlah Akuntan Indonesia Masih Minim di Tingkat ASEAN. Diakses pada 10 Agustus 2021, dari https://www.tagar.id/jumlah-akuntan-indonesia-masih-minim-di-tingkat-asean
Ticoi, C.-F., & Albu, N. (2018). What Factors Affect the Choice of Accounting as a Career? The Case of Romania. Journal of Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/10.24818/jamis.2018.01007
Umar, I., & Bello, M. S. (2019). The Relationship Between Accounting Student’ Self-Efficacy Beliefs, Outcome Expectations and Intention to Become Chartered Accountants. East African Scholars Journal of Economics, Business and Management, 2(7), 376–381.
Vesperalis, A. A. A. D., & Muliartha, K. (2017). Pengaruh Motivasi pada Minat Sarjana Akuntansi Universitas Udayana untuk Mengikuti PPAk. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1691-1718.
Vodă, A. I., & Florea, N. (2019). Impact of Personality Traits and Entrepreneurship Education on Entrepreneurial Intentions of Business and Engineering Students. In Sustainability, 11(4), 1-34. https://doi.org/10.3390/SU11041192
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
Wijaya, R. A. (2020). Persepsi, Motivasi Karir Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi Studi Kasus Pada Mahasiswa. International Journal of Technology Vocational Education and Training, 1(2), 167-173.
Yuniarti, E. (2016). Pengaruh Sikap, Minat, Motivasi, dan Gelar Akuntan Terhadap Keputusan Menempuh Pendidikan Profesi Akuntansi (PPAk). Akuisisi: Jurnal Akuntansi, 12(1), 33-49. https://doi.org/10.24127/akuisisi.v12i1.90
Akter, M., & Siraj, M. M. (2018). Factors Affecting Undergraduate Students’ Intention to Become a Chartered Accountant in Bangladesh. Asian Journal of Finance & Accounting, 10(1), 428–439. https://doi.org/10.5296/ajfa.v10i1.13259
Akuntansi.or.id. (2020). Profesi Akuntan Publik Indonesia Dalam Kondisi Kritis. Diakses pada 6 September 2021, dari https://akuntansi.or.id/baca-tulisan/87_profesi-akuntan-publik-indonesia-dalam-kondisi-kritis.html
Ananda, A. D., & Ratnadi, N. M. D. (2021). Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant. E-Jurnal Akuntansi Universitas Udayana, 31(9), 2169–2181. https://doi.org/10.24843/EJA.2021.v31.i09.p02
Astuti, M. E. (2021). Pengaruh Keluarga, Etnis, Kepribadian, Gender, dan Teman Sebaya Terhadap Minat Berwirausaha. Jurnal Bina Manajemen, 9(2), 162-183.
Atela, R. J., Agak, P. J. O., & Othuon, P. L. (2020). Relationship Between Personality Types and Career Choice Among Undergraduate Students of Maseno University, Kenya. Journal of Education and Practice, 11(14), 127–144. https://doi.org/10.7176/jep/11-14-14
Aziz, D. A., Ibrahim, M. A., Sidik, M. H. J. S., & Tajuddin, M. (2017). Accounting Students’ Perception and Their Intention to Become Professionally Qualified Accountants. SHS Web of Conferences 36, 00008. https://doi.org/10.1051/shsconf/20173600008
Burton, H., Daugherty, B., Dickins, D., & Schisler, D. (2016). Dominant personality types in public accounting: selection bias or indoctrinated? Accounting Education, 25(2), 167–184. https://doi.org/10.1080/09639284.2015.1127768
Dewi, I. A. R. P., & Sari, M. M. R. (2018). Persepsi Mahasiswa Akuntansi Reguler dan Non Reguler Universitas Udayana Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2242–2268. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p23
Dewi, K. A. R., & Ratnadi, N. M. D. (2018). Pengaruh Motivasi, Biaya, dan Pengetahuan Mahasiswa Tentang UU No. 5 Tahun 2011 Pada Minat PPAk. E-Jurnal Akuntansi Universitas Udayana, 22(1), 51-79. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i01.p03
Dewi, N. K. D. K., & Budiasih, I. G. A. N. (2017). Pengaruh Kecerdasan Emosional, Norma Subjektif, dan Kontrol Perilaku pada Minat Berkarir Mahasiswa Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1016-1045. https://doi.org/10.24843/EJA.2017.v20.i02.p06
Dos Santos, E. A., & De Almeida, L. B. (2018). To Pursue a Career in Accounting or not : A Study Based on The Theory of Planned Behavior *. R. Cont. Financial, 29(76), 114–128. https://doi.org/10.1590/1808-057x201804890
Erawati, N. K. A. A., Ekawati, N. W., Sukaatmadja, I. P. G., & Setiawan, P. Y. (2020). The Influence of Motivation on the Intention of Accounting Students in Denpasar to Take the Chartered Accountant (CA) Exam. International Journal of Economics, Business and Management Research, 4(8), 210–221.
Febriyanti, F. (2019). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karir sebagai Akuntan Publik. Jurnal Akuntansi, 6(1), 88–98. https://doi.org/10.30656/jak.v6i1.1036
Friedman, M., & Roseman, R. (1974). Type A Behavior and Your Heart (A. A. Knopf, Ed.). New York: Random House.
Hastuti, D., & Kartika, A. (2017). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi untuk Berkarier sebagai Akuntan Publik (Studi pada Mahasiswa Universitas Stikubank Semarang). Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 127-139.
Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., & Kent, J. (2014). Who Should Teach What? Australian Perceptions of The Roles of Universities and Practice in The Education of Professional Accountants. Journal of Accounting Education, 32(3), 259–275. https://doi.org/10.1016/j.jaccedu.2014.05.001
Husin, S., Rasuli, M., & L, A. A. (2015). Pengaruh Motivasi Kualitas dan Motivasi Ekonomi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) dengan Kepribadian Individu Sebagai Variabel Moderating. Jom Fekon, 2(1), 1–15.
Jeniari, A. M., & Putri, I. G. A. M. A. D. (2019). Pengaruh Motivasi Pada Minat Mahasiswa Non Akuntansi Program Reguler Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 28(3), 1732–1748. https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i03.p07
Kurniawan, J., Effendi, Z. M., & Dwita, S. (2018). The Effect of School Environment, Family Environment and Learning Motivation on Students’ Learning Performance. Advances in Economics, Business and Management Research, 57(Piceeba), 571–576. https://doi.org/10.2991/piceeba-18.2018.6
Leibenstein, H. (1950). Bandwagon, Snob, and Veblen Effects in the Theory of Consumers’ Demand. The Quarterly Journal of Economics, 64(2), 183–207. https://doi.org/https://doi.org/10.2307/1882692
Li, Z., & Qiu, Z. (2018). How Does Family Background Affect Children’s Educational Achievement? Evidence from Contemporary China. The Journal of Chinese Sociology, 5(1), 1–21. https://doi.org/10.1186/s40711-018-0083-8
Mihartinah, D., & Coryanata, I. (2019). Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, dan Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Akuntansi, 8(2), 77-88. https://doi.org/10.33369/j.akuntansi.8.2.77-88
Montenegro, T. M., & Rodrigues, L. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 1–32. https://doi.org/https://doi.org/10.1007/s10805-020-09376-z
Muktinigtyas, D., & Yulianto, A. (2016). Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables. Accounting Analysis Journal, 5(4), 389–396. https://doi.org/10.15294/aaj.v5i4.12545
Natami, N. M. A. D., & Muliartha, K. (2019). Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk). E-Jurnal Akuntansi Universitas Udayana, 27(3), 1678-1702. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i03.p02
Ningrat, I. A. A. P., & Dewi, L. G. K. (2020). Pengaruh Motivasi, Lingkungan Keluarga, Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 30(7), 1684-1698. https://doi.org/https://dx.doi.org/10.24843/eja.2020.v30.i07.p06
Ratnadi, N. M. D., & Widanaputra, A. A. G. P. (2019). Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 169-181. https://doi.org/10.24843/jiab.2019.v14.i02.p03
Sari, P. S. M. (2019). Pengaruh Tipe Kepribadian A dan B Pada Kinerja Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 29(1), 50-63. https://doi.org/10.24843/eja.2019.v29.i01.p04
Septiawati, S. (2017). Pengaruh Dukungan Sosial dan Kepribadian Ekstraversi Terhadap Minat Berwirausaha Pada Mahasiswa. Jurnal Ecopsy, 4(2), 77–84. https://doi.org/10.20527/ecopsy.v4i2.3848
Sulistyawati, S., & Gunawan, A. (2019). Pengaruh Sikap Terhadap Perilaku Pada Minat Pengusaha Mikro Di Kota Palembang Untuk Menyelenggarakan Pembukuan Sederhana. Jurnal Akuntansi Kompetif, 2(3), 114–120. https://doi.org/10.35446/akuntansikompetif.v2i3.396
Sumaryono, & Sukanti. (2016). Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Profita, 7(4), 1-20.
Tagar.id. (2019). Jumlah Akuntan Indonesia Masih Minim di Tingkat ASEAN. Diakses pada 10 Agustus 2021, dari https://www.tagar.id/jumlah-akuntan-indonesia-masih-minim-di-tingkat-asean
Ticoi, C.-F., & Albu, N. (2018). What Factors Affect the Choice of Accounting as a Career? The Case of Romania. Journal of Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/10.24818/jamis.2018.01007
Umar, I., & Bello, M. S. (2019). The Relationship Between Accounting Student’ Self-Efficacy Beliefs, Outcome Expectations and Intention to Become Chartered Accountants. East African Scholars Journal of Economics, Business and Management, 2(7), 376–381.
Vesperalis, A. A. A. D., & Muliartha, K. (2017). Pengaruh Motivasi pada Minat Sarjana Akuntansi Universitas Udayana untuk Mengikuti PPAk. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1691-1718.
Vodă, A. I., & Florea, N. (2019). Impact of Personality Traits and Entrepreneurship Education on Entrepreneurial Intentions of Business and Engineering Students. In Sustainability, 11(4), 1-34. https://doi.org/10.3390/SU11041192
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
Wijaya, R. A. (2020). Persepsi, Motivasi Karir Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi Studi Kasus Pada Mahasiswa. International Journal of Technology Vocational Education and Training, 1(2), 167-173.
Yuniarti, E. (2016). Pengaruh Sikap, Minat, Motivasi, dan Gelar Akuntan Terhadap Keputusan Menempuh Pendidikan Profesi Akuntansi (PPAk). Akuisisi: Jurnal Akuntansi, 12(1), 33-49. https://doi.org/10.24127/akuisisi.v12i1.90
Published
2022-05-28
How to Cite
DARMITI, Ni Kadek; RATNADI, Ni Made Dwi.
Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1373-1387, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/78280>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p19.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
