Faktor-Faktor yang Mempengaruhi Minat Menjadi Akuntan Pendidik di Kota Padang
Abstract
This research aims to prove and analyze the influence of financial rewards, work environment and job market considerations on interest in becoming an teaching accountant in Padang City. In this research, three leading universities in the city of Padang were used, namely Padang State University, Andalas University and Padang State Polytechnic. The total sample size used was 337 people selected using the proportional random sampling method. The data analysis method was carried out using multiple regression (OLS) and t-statistical testing. Financial awards have a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. In the second hypothesis testing stage, it was found that the work environment had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. At the testing stage of the third hypothesis, it was found that job market considerations had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. The findings obtained at the third hypothesis testing stage show that job market considerations have the greatest influence compared to other variables in influencing the interest of accounting students in Padang City to become teaching accountants.
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 179–211. https://doi.org/10.47985/dcidj.475
Alex S. N, (2017). Manajemen Personalia. Ghalia, Jakarta Indonesia.
Aprilyani, R. V. D., Susbiyani, A., & Aspirandi, R. M. (2020). Pengaruh capital employed, human capital, structural capital terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2020. Jurnal Akuntansi Profesi, 11(2), 330–338.
Bhat, M. A., & Khan, S. T. (2023), Determinants of accounting students’ decision to pursue career as ACCA-certified accountants: a case study of Omani students. Management & Sustainability: An Arab Review. https://doi.org/10.1108/msar-09-2022-0043
Damayanti, E. E., Marlinah, A., & Syarlis, M. F. (2023). Faktor pengaruh minat mahasiswa akuntansi universitas negeri makassar terhadap profesi akuntan pendidik 1,2. Jurnal MAnajemen Dan Akuntansi, 1, 10.
Dibabeetal. (2015). Factors that Affect Students’ Career Choice in Accounting: ACase of Bahir Dar University Students. Research Journal of Finance and Accounting ISSN (Paper) ISSN, 6(5), 2222–1697.
Gainau, P. C. (2021). Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting. AKRUAL: Jurnal Akuntansi, 12(2), 143. https://doi.org/10.26740/jaj.v12n2.p143-163
Gustia M, E, E., & Eka Siskawati. (2022). Persepsi Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi untuk Berkarir sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Politeknik Negeri Padang). Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(2), 65–73. https://doi.org/10.30630/jabei.v1i2.32
Hair, Black, W. C., Babin, B. J., Anderson, R. E., Black, W. C., & Anderson, R. E. (2019). Multivariate Data Analysis. https://doi.org/10.1002/9781119409137.ch4
Jabbar, M. A., Cahyono, D., & Maharani, A. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa terhadap Profesi Akuntan Pendidik. Jurnal Akuntansi Profesi, 11(1), 80–91.
Jatmiko, B., M, Z., Suryani, A., Suhana, S., & Laras, T. (2019). Career Choice as a Public Accountant in Accounting Students in the City of Semarang Indonesia: Aspects that are Considered. International Journal of Accounting and Taxation, 7(2), 20–26. https://doi.org/10.15640/ijat.v7n2a3
Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37–57. https://doi.org/10.1007/s10551-008-9983-x
Luthans, F. (2017). Organizational Behavior : Organizational Contexts. In Contexts (13th ed.). McGraw-Hill.
Marwansyah. (2018). Manajemen Sumber Daya Manusia. Alfabeta.
Maya-S. (2017). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik Oleh Mahasiswa Departemen Akuntansi Fakultas Ekonomi Umsu Medan. Jurnal Riset Akuntansi Dan Bisnis, 13(5), 143.
Mulyadi dan Kanaka Puradiredja. (2018). Auditing, Edisi Kelima. salemba empat.
Omar, S. A., Hasbolah, F., & Yusof, K. (2019). Awareness , Perception and Behaviour of Accounting Students in Private Higher Education Institution Towards Professional Accountancy Qualifications. International Journal of Accounting, Finance and Business (IJAFB), 4(20), 116 - 128., 116–128.
Pangestiningrum, Y. A. N., & Taman, A. (2018). Pengaruh Penghargaan Finansial Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Untuk Berkarier Menjadi Akuntan Pemerintah. Jurnal Kajian Pendidikan Akuntansi Indonesia (KPAI), 3, 1–18.
Rahayu, T., & Suryono, B. (2016). Pengaruh Independensi Auditor , Etika Auditor , Dan Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntasi, 5(April), 1–16.
Rahmayanti, N. P., Karsudjono, A. J., & Abdurrakhman, M. Z. (2022). Pengaruh Gender, Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir Menjadi Akuntan Publik Dengan Niat Sebagai Variabel Intervening. Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 9(2), 143. https://doi.org/10.31602/al-kalam.v9i2.6635
Safitri, D. (2022). The Determinants of Intent to Whistle-blowing: Organizational Commitment, Personal Cost of Reporting, and Legal Protection. Accounting Analysis Journal, 11(1). https://doi.org/10.15294/aaj.v11i1.54734
Santoso, C. B. (2015). Pengaruh Lingkungan Keluarga, Motivasi Dan Persepsi Mahasiswa Tentang Profesi Akuntan Publik Terhadap Minat Menjadi Akuntan Publik. Jurnal Measurement, 8(1), 67.
Sekaran, U., & Bougie, R. J. (2016). Research Methods For Business: A Skill Building Approach Seventh Edition. John Wiley & Sons Ltd.
Setianto, A. I., & Harahap, Y. A. (2019). Factors Affecting the Interests of Accounting Students Study Program Selection Career Public Accountants. Journal of Applied Managerial Accounting, 1(1), 51–61. https://doi.org/10.30871/jama.v1i1.1238
Setiawan, R. (2018). Faktor Yang Mempengaruhi Minat Karir Menjadi Akuntan Pendidik. Jurnal Mahasiswa Universitas Kristen Satya Wacana, 2(1), 1–23.
Soemarso. (2016). Akuntansi Suatu Pengantar. salemba empat.
Suryani, A. W., Helliar, C., & Carter, A. (2023). Ecological underpinnings of niche identity and diversity within the profession. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-10-2022-0313
Suyono, N. A. (2014). Analisis faktor-faktor yang mempengaruhi pemilihan karir sebagai akuntan publik. Jurnal PPKMII ISSN 2354-869X., 1(1), 69–83.
Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
Yuliantari, K., & Prasasti, I. (2020). Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Pada LLDIKTI Wilayah III Jakarta. Widya Cipta: Jurnal Sekretari Dan Manajemen, 4(1), 76–82. https://doi.org/10.31294/widyacipta.v4i1.7699
.png)
.png)
