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1
Wiryana, Lina, et Yvonne Augustine. « PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI ». Jurnal Magister Akuntansi Trisakti 1, no 2 (17 septembre 2014) : 155. http://dx.doi.org/10.25105/jmat.v1i2.4936.
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<p><em>This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.</em></p><p><em>The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance, there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.</em></p>
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Simbolon, Ika Pratiwi, Imas Nurani Islami et Vita Elisa Fitriana. « Pendalaman Materi : Laporan Keuangan sebagai Dasar Analisis Investasi Saham ». ACADEMICS IN ACTION Journal of Community Empowerment 1, no 2 (15 janvier 2020) : 109. http://dx.doi.org/10.33021/aia.v1i2.917.
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This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.
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Heck, Jean L., et Robert E. Jensen. « AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005 ». Accounting Historians Journal 34, no 2 (1 décembre 2007) : 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.
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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.
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Vakulenko, Elena S. « Comparative Analysis of Interregional and Intersectoral Mobility in Russia ». Economy of Region 16, no 4 (décembre 2020) : 1193–120. http://dx.doi.org/10.17059/ekon.reg.2020-4-13.
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One of the most important characteristics of the labour market is labour mobility that allows assessing the economic efficienc y o f labour . A comparativ e analysi s i s necessar y fo r determinin g th e degre e o f mobility . I n term s o f spatia l and sectoral characteristics, the paper assesses the degree and dynamics of mobility in the Russian labour market based on previously published studies, as well as the authors’ findings. To determine the degree of mobility, the research uses various approaches, applying both direct (mobility costs, transition matrices) and indirect indicators (structural unemployment, wage differentiation, unemployment rate, gross regional product (GRP)). The analysis uses the data of the Russia Longitudinal Monitoring Survey — Higher School of Economics (RLMS-HSE) and Federal State Statistic Service (Rosstat) for 2000– 2016. The obtained results demonstrate a relatively low intersectoral and interregional mobility in Russia compared to Organisation for Economic Co-operation and Development (OECD) countries. Low intersectoral mobility may indicate weak exchangeability of the sectors and high mobility costs. The largest number of transitions is observed in trade, where employees do not need any specific knowledge. Generally, other transitions are made between related sectors that require similar knowledge from employees. The lowest intersectoral mobility is characteristic for the education and health sectors. According to the Shorrocks index, in Russia, interregional mobility is lower than intersectoral mobility. Low spatial mobility is explained by high migration costs, including those associated with “poverty traps”, the peculiarity of statistical accounting of migrants and the size of Russian regions. The obtained results are correct for the examined period and the applied criteria. The changes in labour mobility in Russia caused by global digitalisation of the economy and the transition to remote working require a separate study.
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Vakulenko, Elena S. « Comparative Analysis of Interregional and Intersectoral Mobility in Russia ». Economy of Region 16, no 4 (décembre 2020) : 1193–120. http://dx.doi.org/10.17059/ekon.reg.2020-4-13.
Texte intégralRésumé :
One of the most important characteristics of the labour market is labour mobility that allows assessing the economic efficienc y o f labour . A comparativ e analysi s i s necessar y fo r determinin g th e degre e o f mobility . I n term s o f spatia l and sectoral characteristics, the paper assesses the degree and dynamics of mobility in the Russian labour market based on previously published studies, as well as the authors’ findings. To determine the degree of mobility, the research uses various approaches, applying both direct (mobility costs, transition matrices) and indirect indicators (structural unemployment, wage differentiation, unemployment rate, gross regional product (GRP)). The analysis uses the data of the Russia Longitudinal Monitoring Survey — Higher School of Economics (RLMS-HSE) and Federal State Statistic Service (Rosstat) for 2000– 2016. The obtained results demonstrate a relatively low intersectoral and interregional mobility in Russia compared to Organisation for Economic Co-operation and Development (OECD) countries. Low intersectoral mobility may indicate weak exchangeability of the sectors and high mobility costs. The largest number of transitions is observed in trade, where employees do not need any specific knowledge. Generally, other transitions are made between related sectors that require similar knowledge from employees. The lowest intersectoral mobility is characteristic for the education and health sectors. According to the Shorrocks index, in Russia, interregional mobility is lower than intersectoral mobility. Low spatial mobility is explained by high migration costs, including those associated with “poverty traps”, the peculiarity of statistical accounting of migrants and the size of Russian regions. The obtained results are correct for the examined period and the applied criteria. The changes in labour mobility in Russia caused by global digitalisation of the economy and the transition to remote working require a separate study.
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Amrizal, Amrizal. « Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia ». Liquidity 3, no 1 (1 juillet 2018) : 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.
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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
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Zargaryan, Nina. « ACCOUNTANT-ANALYST OF A BUDGET INSTITUTION : COMPETENCE PROFILE AND FUNCTIONALITY ». Research of Economic and Financial Problems, no 2 (29 décembre 2021) : 1–8. http://dx.doi.org/10.31279/2782-6414-2021-2-5-1-8.
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Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation of management accounting functions for the structural unit of a budget institution, the functionality of a modern accountant and the identification of significant additional competencies of an accountant-analyst in budget institutions. In order to establish the profile of relevant competencies and functionality of an accountant-analyst of a budget institution. Methods. The research part is based on the results of an expert survey (the structure of the questions is matrix, the choice of the presented option, a free answer). The respondents were specialists in the accounting field, grouped into three focus groups. Evaluation of the effectiveness of the study is based on a comparative analysis of the data. The theoretical base includes scientific works devoted to the subject of research. Results. The priority tasks of not only a modern accountant, but also additional competencies of an accountant - analyst have been identified. It was established during an expert survey that it is more effective to assign the functions of management accounting to the planning and economic department than to form an autonomous unit. We have proved the relevance of setting management accounting in budgetary institutions. The most important functions of a modern accountant (tax accounting, control and processing of primary documentation) and the primary competencies of an accountant-analyst (classification, processing and consolidation of large amounts of information, communication, ability to work with people, knowledge of IT technologies) have been established. Conclusions. It is concluded that an accountant-analyst plays a key role in the implementation of management decisions. In order to make managerial decisions that correspond to modern development trends, it is necessary to continuously improve professional competencies for strategic decision-making.
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Patil, Dr Parashram Jakappa. « An Ecological Analysis of Forest Accounting ». International Academic Journal of Innovative Research 05, no 01 (12 juin 2018) : 109–27. http://dx.doi.org/10.9756/iajir/v5i1/1810010.
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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh et Nguyen Thi Hong Nga. « Impact of Accountant Resource on Quality of Accounting Information System : Evidence from Vietnamese Small and Medium Enterprises ». ACRN Journal of Finance and Risk Perspectives 9, no 1 (2020) : 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.
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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.
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Ivanova, T. N. « Transformatization of accounting in the digitalization of the economy ». Ways to Improve Construction Efficiency 1, no 49 (11 avril 2022) : 179–84. http://dx.doi.org/10.32347/2707-501x.2022.49(1).179-184.
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The existing system of accounting in enterprises needs to be transformed in the context of globalization of the economy and its digitalization. Analysis of existing approaches to the training of accountants and current requirements of stakeholders to it indicate a lack of practical readiness of graduates for modern challenges of the digital economy.
The purpose of the study is to determine changes in the accounting system and their impact on enterprise management and training of accounting professionals in terms of its digitalization in the economy and the world.
The article considers the existing approaches to the accounting system in enterprises and the role of the accountant. The main advantages of accounting in the digital economy are identified, the need for its transformation in today's conditions is proved, as well as the challenges facing future accountants in the digitalization. The main trends in the development of the accounting system in the digital economy necessitate advanced skills of accountants, which are information technology, analysis of large data, communication skills and opportunities to promote accounting services as a business on social networks. Approaches to the content of the profession of "accountant" requires a qualitative transformation in the context of widespread use in accounting processes of digital technologies.
In the context of digitalization of accounting due to the wider capabilities of the system, the accountant-analyst can give useful advice to the head of the company and justify the effectiveness of important management decisions. With the help of information technology used by modern accounting system, the accountant has more time to quickly and efficiently perform functional tasks, as well as data analysis and financial reporting. Owners (managers), receiving analytical, accurate and timely information, can focus on strategic goals and solving complex problems.
It is proposed to include in educational programs in the field of specialties competencies that will promote the competitiveness of future and existing accountants in the digital economy.
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Dewi, Pande Made Utariyani, et Anak Agung Ngurah Agung Kresnandra. « Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik ». E-Jurnal Akuntansi 29, no 1 (10 octobre 2019) : 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.
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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant.
Keywords : Financial Awards; Professional Training; Work Environment.
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Maria Ismail, Aida, Farah Amylea Azizan et FadzlinaMohd Fahmi. « Forensic Accountant Skills : An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum ». Journal of Social Sciences Research, SPI 1 (16 mars 2019) : 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan et FadzlinaMohd Fahmi. « Forensic Accountant Skills : An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum. » Journal of Social Sciences Research, Special Issue 5 (20 décembre 2019) : 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Putra, Adrie. « ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS ». Jurnal Ekonomi : Journal of Economic 12, no 01 (10 mai 2021) : 56–67. http://dx.doi.org/10.47007/jeko.v12i01.4001.
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This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.
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李志烽, 李志烽, et 黃素慧 Chih-Feng Li. « 農業會計處理之探討與解析 ». 月旦會計實務研究 52, no 52 (avril 2022) : 111–17. http://dx.doi.org/10.53106/252260962022040052012.
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Agarwal, Rishi, et Dr R. K. Agarwal. « Analysis of Accounting Standards : IFRS and IND AS ». International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (28 février 2019) : 535–47. http://dx.doi.org/10.31142/ijtsrd21403.
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Dary, Astri Wulan, et Fitrawati Ilyas. « PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK ». Jurnal Akuntansi 7, no 1 (16 juin 2019) : 51–60. http://dx.doi.org/10.33369/j.akuntansi.7.1.51-60.
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The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant
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MARSYAF, Marsyaf. « Determinants Of Interest In Becoming A Public Accountant ». International Journal of Environmental, Sustainability, and Social Science 2, no 3 (30 novembre 2021) : 266–72. http://dx.doi.org/10.38142/ijesss.v2i3.85.
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This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.
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Prabowo, Ananto, et Lia Ameliyah. « Masyarakat Ekonomi ASEAN (MEA) : Persepsi Kompetensi Lulusan Akuntansi di Jakarta ». AKTSAR : Jurnal Akuntansi Syariah 3, no 1 (29 mai 2020) : 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.
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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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Bachtijeva, Diana. « The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results ». Buhalterinės apskaitos teorija ir praktika, no 19 (12 juin 2019) : 1. http://dx.doi.org/10.15388/batp.2019.5.
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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research.
JEL classification: M41
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Srirejeki, Kiky, Saras Supeno et Agus Faturahman. « Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant ». Binus Business Review 10, no 1 (31 mars 2019) : 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.
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The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
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Meiliana, Reva, et Rieka Ramadhaniyah. « Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya) ». JAAF (Journal of Applied Accounting and Finance) 3, no 1 (3 mai 2019) : 49. http://dx.doi.org/10.33021/jaaf.v3i1.678.
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The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.
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Istanti, Elis, Jawoto Nusantoro et Gustin Padwa Sari. « PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI ». Jurnal Akuntansi AKTIVA 1, no 2 (10 novembre 2020) : 191–209. http://dx.doi.org/10.24127/akuntansi.v1i2.552.
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This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
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Mutiarasari, Ketut Ria, et I. Putu Julianto. « Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan ». Vokasi : Jurnal Riset Akuntansi 9, no 2 (31 octobre 2020) : 71. http://dx.doi.org/10.23887/vjra.v9i2.26208.
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This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.
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Ledyandini, Sendy, Imran Rosman Hambali et Ayu Rakhma Wuryandini. « Gender, Penghargaan Finansial, Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Profesi Akuntan Pada Mahasiswa Di PT Provinsi Gorontalo ». Jambura Accounting Review 1, no 1 (3 mars 2020) : 22–35. http://dx.doi.org/10.37905/jar.v1i1.6.
Texte intégralRésumé :
This research aims to find out The Influence of Gender, Financial Award, and Professional Recognition toward Career Selection as an Accountant on Accounting Students in the College of Gorontalo Province. The research method is a quantitative method. The samples are 74 students of department of accounting in the final year of study. The sampling technique is a simple random sampling. The technique of data analysis uses multiple regression analysis. The findings show that partially variable of gender influences negatively and not significantly on career selection as an accountant, variable of financial award influences positively and significantly on career selection as an accountant, and variable of professional recognition influences positively but not significanlty on career selection as an accountant. Meanwhile, simultaneously variable of gender, financial award, and professional recognition influences positively and significantly on career selection as an accountant. Variable of gender, financial award, and professional recognition are able to explain career selection as an accountant on accounting students as much as 53,5%. While the rest of 46,5% is able to be explained by other variables exclude from this research.
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Tandiontong, Mathius, Candra Sinuraya et Sondang Mariani Rajagukguk. « The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession : Implication to Good Corporate Governance in Indonesia ». Petra International Journal of Business Studies 2, no 1 (27 juin 2019) : 1–7. http://dx.doi.org/10.9744/ijbs.2.1.1-7.
Texte intégralRésumé :
Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.
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Suindari, Ni Made, et AA Pt Agung Mirah Purnama Sari. « Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik ». Jurnal Aplikasi Akuntansi 3, no 1 (18 décembre 2018) : 022–47. http://dx.doi.org/10.29303/jaa.v3i1.31.
Texte intégralRésumé :
The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.
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Vita Lisya, Siti Rosyafah et Syafi’i. « PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya) ». AKUNTANSI '45 2, no 1 (15 mai 2021) : 28–37. http://dx.doi.org/10.30640/akuntansi45.v2i1.103.
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The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.
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Salsabila, Adiva, Ma'ruf Sya'ban et Rieska Maharani. « Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA) ». SUSTAINABLE 2, no 1 (31 mai 2022) : 128. http://dx.doi.org/10.30651/stb.v2i1.13442.
Texte intégralRésumé :
The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
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Pangestu, Juan Carlos, Phebyana Margaretha et Tristian Valentino. « Pemilihan Karier Akuntan Publik : Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia ». Owner 6, no 2 (6 avril 2022) : 1867–79. http://dx.doi.org/10.33395/owner.v6i2.809.
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Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.
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Hasim, Fu'at, Novi Darmayanti et Alfian Manaf Dientri. « Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant ». JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 8, no 1 (11 avril 2020) : 19–26. http://dx.doi.org/10.21107/jaffa.v8i1.6733.
Texte intégralRésumé :
The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.
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Legenzova, Renata, Asta Gaigalienė et Inesa Vilkaitė. « Lietuvos įmonių ilgalaikio materialiojo turto apskaitos politikos pasirinkimo analizė ». Applied Economics : Systematic Research 10, no 2 (2016) : 59–79. http://dx.doi.org/10.7220/aesr.2335.8742.2016.10.2.4.
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Adewale, Adegbite Ganiu, Olusesi Hakeem O. et Akomolafe J. A. Adekunle Surajudeen Sabitu Owotutu. « Accounting Ratios Information : An Instrument for Business Performance Analysis ». International Journal of Trend in Scientific Research and Development Volume-2, Issue-5 (31 août 2018) : 683–88. http://dx.doi.org/10.31142/ijtsrd15948.
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Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha et Elsie Ebele Edochie. « National Culture and Accounting Professionalism : A Conceptual Analysis ». European Journal of Accounting, Auditing and Finance Research 10, no 7 (15 juillet 2022) : 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.
Texte intégralRésumé :
Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on accounting professionalism could be either negative or positive, depending on the dynamism of the dominant culture existing in the environment within which the accountant operates. Besides, some uncertain expressions embedded in international accounting standards engender diversity in interpretation, application and communication of the affected standards, which bears on the consistency and comparability of accounting information. Hence, contingent on the professionalism in diverse jurisdiction, application of standards vary, depending on prevalent cultural inclinations. To this end, the conceptual analysis in this paper is consistent with the subject of accounting professionalism and how it is influenced by diverse national and international cultural constructs. Extant cultural models and dimensions, as well as measurements accorded to accounting values, are identified in this context. The paper therefore concludes through its review that culture exerts influence on accounting professionalism in varying degrees, depending on the level of exposure and interface with international elements and standards.
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Alewine, Hank C. « Space accounting ». Accounting, Auditing & ; Accountability Journal 33, no 5 (30 avril 2020) : 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.
Texte intégralRésumé :
PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Weli, Weli, et Almatius Setya Marsudi. « The initial accountant competency of final year accounting students ». International Journal of Evaluation and Research in Education (IJERE) 11, no 3 (1 septembre 2022) : 1534. http://dx.doi.org/10.11591/ijere.v11i3.22575.
Texte intégralRésumé :
<span lang="EN-US">The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.</span>
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Widyawati, Widyawati, et Ardiani Ika S. « PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA ». JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no 1 (31 mars 2015) : 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.
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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
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Bakhtiar, Yohan, et Fitria Nur Hamidah. « ESSENSO : Meaning of Profit Oriented in Pharmacist’s Perspective ». JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 6, no 2 (26 mars 2022) : 1. http://dx.doi.org/10.26675/jabe.v6i2.10217.
Texte intégralRésumé :
Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant.
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Muslimin et Taufiq. « Analysis of Academic Capabilities, Financial Awards, and Job Market Considerations on Interest in Career Interest as Public Accountants ». Asian Social Science and Humanities Research Journal (ASHREJ) 4, no 2 (15 septembre 2022) : 56–66. http://dx.doi.org/10.37698/ashrej.v4i2.162.
Texte intégralRésumé :
The number of Public Accountants in Indonesia is still relatively minimal because accounting graduates lack interest in becoming public accountants. This study aimed to examine and analyze the effect of Academic Ability, Financial Awards, and Labor Market Considerations on the interest in a career as a public accountant in East Java "Veteran" National Development University Accounting Students, Surabaya State University and Airlangga University. The sample of this study were East Java "Veteran" National Development University Accounting S1 students, Surabaya State University, and Airlangga University batches of 2018 and 2019. The research method used quantitative research. The sampling technique used the purposive sampling method to determine the number of samples using the solving formula with a total of 91 respondents. Data collection techniques were used in this study using a questionnaire. The collected data were analyzed using the Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) Academic Ability has a positive and significant effect on Interest in a Career to Become a Public Accountant. (2) Financial Awards do not significantly affect the Interest in a Career to Become a Public Accountant. (3) Job market considerations positively and significantly affect the interest in a career as a public accountant.
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Welly, Yerisma, Christine Loist, Andy Wijaya, Sisca Sisca et Martin Yehezkiel Sianipar. « Factors Influencing the Interest of Accounting Students’ Career as Public Accountant : Work Environment as Moderators ». E-Jurnal Akuntansi 32, no 2 (18 février 2022) : 3684. http://dx.doi.org/10.24843/eja.2022.v32.i02.p07.
Texte intégralRésumé :
This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations.
Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.
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Paramita, Pradnya, et I. Ketut Suryanawa. « Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting ». E-Jurnal Akuntansi 30, no 6 (26 juin 2020) : 1369. http://dx.doi.org/10.24843/eja.2020.v30.i06.p03.
Texte intégralRésumé :
The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting.
Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
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S, Dede Medianty, et Hajan Hidayat. « Pengaruh Kecerdasan Emosional dan Pemahaman Kode Etik Akuntan Terhadap Sensitivitas Etis Mahasiswa Akuntansi Politeknik Negeri Batam ». JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 6, no 2 (31 octobre 2022) : 345–54. http://dx.doi.org/10.30871/jama.v6i2.4785.
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This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the Batam State Polytechnic class of 2018-2019 who have received ethical learning through professional ethics courses totaling 90 students. This research includes the type of survey research, with the research instrument is a questionnaire. The data analysis technique used is multiple linear analysis. The results of the study prove that: Emotional Intelligence has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Understanding the Accountant Code of Ethics has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Emotional Intelligence and Comprehension of the Accountant Code of Ethics have a positive influence simultaneously on the ethical sensitivity of accounting students at the Batam State Polytechnic
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Olola, Shafirah Nur Faiqah, Tenriwaru Tenriwaru et Subhan Subhan. « MAKNA KARIER AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI ». AJAR 3, no 02 (13 août 2020) : 145–60. http://dx.doi.org/10.35129/ajar.v3i02.135.
Texte intégralRésumé :
The purposes of this research is to know what is the meaning of public accountant career for accounting student and to know how ideological view towards career election as public accountant. This research uses qualitative approach with interpretive paradigm and informant used on this research is accounting student on ideological-based university at Makassar. Primary data is used for this research with observing and direct interview with the informants. Data analysis method used is data reduction, data display, data classification, data verifying, and draw final conclusion from the research results. The research result shows that accounting student interpret the public accountant profession as a challenging profession, promising in financial terms (salary), has promising employment field, has important influence and big responsibility, also is a risky job.
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Hudiyani, Ni Made Emi, Ni Putu Ayu Kusumawati et Putu Nuniek Hutnaleontina. « PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK ». Hita Akuntansi dan Keuangan 1, no 1 (13 juillet 2020) : 768–96. http://dx.doi.org/10.32795/hak.v1i1.799.
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The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.
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Maharani, Rieska, Fitri Nuraini et Andrianto A. « ANALISIS PERBEDAAN PERSEPSI AKADEMISI AKUNTANSI TERHADAP PENERAPAN MATA KULIAH AKUNTANSI SYARIAH ( Studi Kasus pada Universitas Muhammadiyah Surabaya ) ». Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 3, no 1 (14 juillet 2017) : 39. http://dx.doi.org/10.20473/jebis.v3i1.3517.
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This study aims to determine differences in perceptions of academics of accounting on the application of sharia accounting courses at the University of Muhammadiyah Surabaya. The object of this study is the perception of accounting academics on the application of sharia accounting subjects with the sampling technique is purposive sampling. The method used deskrip qualitative research by distributing questionnaires and interviews. Results are used to deploy as many as 7 lectures and 21 accounting students who took thesis.Based on the results of questionnaires and interviews can be concluded that there are no differences in the perception of accounting academics of sharia accounting courses at the University of Muhammadiyah Surabaya. And both parties agree will demonstrate the application of sharia accounting subjects, with the course is expected to prospective accountant can apply. Keywords: Perception, Islamic Accounting
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Setianto, Adi Irawan, et Yusri Ahmad Harahap. « FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS ». JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no 1 (16 avril 2019) : 51–61. http://dx.doi.org/10.30871/jama.v1i1.1238.
Texte intégralRésumé :
This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.
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Fahmi, Muhammad, Sharul Effendy, Mahaliza Mansor, Djalal Fuadi, Harsono Harsono, Ratieh Widiastuti, Defri Nur et Angelia Suci. « The Development of Indonesian Accounting Teacher Professional Identity Measurement : An Exploratory Factor Analysis ». European Journal of Educational Research 11, no 1 (15 janvier 2022) : 33–49. http://dx.doi.org/10.12973/eu-jer.11.1.33.
Texte intégralRésumé :
<p style="text-align: justify;">Measuring accounting teachers’ professional identity is significant to do as an alternative to measure the professionalism of accounting teachers in Indonesia based on their professional identity. This research was conducted in two stages of exploratory factor analysis involving 150 accounting teachers as sample in each stage. The data were collected in collaboration with an accounting teacher organization, comprising the Accounting Subject Teacher Deliberation (MGMP) in Central Java through a questionnaire. Data analysis was divided into several steps including face validity and content validity, inter-item correlation matrix, and exploratory factor analysis. The results showed that 23 question items encompassed five components of accounting teacher professional identity; Cultural Knowledge (pedagogical cultural identity), Blending (accommodating students' purposes for school in the learning objectives), Identity Experiencing (by the experience of working life in the past, present, and individual expectations in the future in accounting work setting), Inter-Personal Skill, and Active in Professional Communities. The scale development requires continuous development tailing various new findings in the teacher professional identity and accountant professional identity.</p>
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Irmawan, I. Wayan Agus, et I. Putu Deddy Samtika Putra. « Kecerdasan Emosional, Motivasi, Internal Locus of Control dan Niat Menjadi Akuntan Publik ». Hita Akuntansi dan Keuangan 4, no 1 (12 janvier 2023) : 100–113. http://dx.doi.org/10.32795/hak.v4i1.3585.
Texte intégralRésumé :
Public accountants are one of the professions in the accounting field, whether it is working in a public accounting firm or opening their own public accounting firm. Intention to become a public accountant can be influenced by many factors, including emotional intelligence, motivation, and locus of control. The purpose of this study was to determine the effect of emotional intelligence, motivation, and locus of control on students' intentions to become public accountants. This research was conducted at the Hindu University of Indonesia on 194 students of the Accounting Study Program, Faculty of Economics, Business, and Tourism class of 2019 and by using the Slovin Formula, a sample size of 66 people was determined using a simple random sampling technique. Data was collected by conducting interviews and questionnaires using a five-choice Likert Scale. The data analysis technique was carried out by multiple linear regression analysis. The results of the analysis prove that the regression model has met the requirements of the model's feasibility, the results of the determination test show the magnitude of the influence of emotional intelligence, motivation, and locus of control on the intention to become a public accountant by 84.2 percent. The results of multiple linear regression analysis prove that emotional intelligence, motivation, and locus of control have a positive and significant effect on the intention to become a public accountant.
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Jenniver, Jenniver, et Mortigor Afrizal Purba. « Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam ». Owner 6, no 1 (1 janvier 2022) : 189–201. http://dx.doi.org/10.33395/owner.v6i1.550.
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The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified
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Núñez Rodríguez, Gaspar. « Matriz de contabilidad social y análisis de sectores productivos en México ». Contaduría y Administración 63, no 1 (29 novembre 2017) : 1–28. http://dx.doi.org/10.22201/fca.24488410e.2018.873.
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