Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

https://doi.org/10.35912/jakman.v5i2.2639
Published: Mar 6, 2024

Abstract:

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants.

Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya.

Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications.

Limitation: The number of samplings that do not represent all populations needs to be carefully determined.

Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.

Keywords:
1. Accounting, Students
2. Perception
3. Attitude
4. Motivation
5. Accounting Education
6. Accountant Profession
7. Professional Qualification
8. Account Professional Qualification
Authors:
1 . Aloysius Harry Mukti
2 . Nabilah Putri Windiarti
3 . Agatha Maharani
4 . Sevina Ghina Nafila
5 . Aditya Muhammad Rafly Rizantha
6 . Muhammad Faiz Hidayat
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How to Cite
Mukti, A. H. ., Windiarti, N. P. ., Maharani, A. ., Nafila, S. G. ., Rizantha, A. M. R. ., & Hidayat, M. F. . (2024). Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya . Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(2), 99–108. https://doi.org/10.35912/jakman.v5i2.2639
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Issue & Section
Vol. 5 No. 2 (2024): Maret
Articles
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References

    Ademola, A., Olowookere, J., & Oladipo, O. (2021). Perception Of Undergraduate Accounting Students Towards Professional Accounting Career In Nigeria. International Journal Of Higher Education, 10(3), 107-118.

    Ardha, N. B. D., Riwajanti, N. I., & Haris, Z. A. (2023). Fishbone Diagram: Application Of Root Cause Analysis In Internal Audit Planning. International Journal Of Financial, Accounting, And Management, 5(3), 297-309.

    Chi, T. K., Sin Yi, T., Al Mamun, A., Hayat, N., Salamah, A. A., & Yang, Q. (2022). Predicting The Intention To Pursue Certified Professional Accountancy Qualification Among The Accounting Students. Frontiers In Psychology, 13, 860204.

    Duckworth, A. L., Peterson, C., Matthews, M. D., & Kelly, D. R. (2007). Grit: Perseverance And Passion For Long-Term Goals. Journal Of Personality And Social Psychology, 92(6), 1087.

    Febriyanti, F. (2019). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 6(1), 88-98.

    Gunkel, M., Schlaegel, C., Langella, I. M., & Peluchette, J. V. (2010). Personality And Career Decisiveness: An International Empirical Comparison Of Business Students' Career Planning. Personnel Review, 39(4), 503-524.

    Harun, A., & Surianti, M. (2020). Analysis Of Accounting Student Perceptions On The Professional Ethics Of Accounting: Case Study At Higher Education In Medan. Research Journal Of Finance And Accounting, 11(2), 105-115.

    Heliantono, H., Gunawan, I. D., Khomsiyah, K., & Arsjah, R. J. (2020). Moral Development As The Influencer Of Fraud Detection. International Journal Of Financial, Accounting, And Management, 2(1), 1-11.

    Luthfitasari, M., & Setyowati, L. (2021). Persepsi Mahasiswa Akuntansi Mengenai Determinan Yang Mempengaruhi Dalam Pemilihan Karir Akuntan Publik.

    Mariana, V., & Kurnia, K. (2017). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Membedakan Pemilihan Karir. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(11).

    Nurhalisa, S., & Yuniarta, G. A. (2020). Pengaruh Motivasi, Persepsi, Penghargaan Finansial, Dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Akuntan Publik (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Pendidikan Ganesha, Singaraja). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 11(2), 264-273.

    Ramadhan, I. D., & Mudzakar, M. K. (2022). The Influence Of Abnormal Audit Fees, Independence, And Competence On Audit Quality. International Journal Of Financial, Accounting, And Management, 4(1), 1-15.

    Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect Of Time Budget Pressure And Auditor’s Competency On Audit Quality. International Journal Of Financial, Accounting, And Management, 4(3), 241-254.

    Suwaldiman, S., & Rheina, A. (2023). Auditor Reputation Moderates The Impact Of Tax Avoidance And Tax Compliance On Firm Value. Goodwood Akuntansi Dan Auditing Reviu, 2(1), 27-38.

    Vijayakumar, L. (2020). Mindfulness, Perception And Behavior Of Accounting Students In Higher Education Towards Professional Accountancy Qualifications. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 17(12), 996-1006.

  1. Ademola, A., Olowookere, J., & Oladipo, O. (2021). Perception Of Undergraduate Accounting Students Towards Professional Accounting Career In Nigeria. International Journal Of Higher Education, 10(3), 107-118.
  2. Ardha, N. B. D., Riwajanti, N. I., & Haris, Z. A. (2023). Fishbone Diagram: Application Of Root Cause Analysis In Internal Audit Planning. International Journal Of Financial, Accounting, And Management, 5(3), 297-309.
  3. Chi, T. K., Sin Yi, T., Al Mamun, A., Hayat, N., Salamah, A. A., & Yang, Q. (2022). Predicting The Intention To Pursue Certified Professional Accountancy Qualification Among The Accounting Students. Frontiers In Psychology, 13, 860204.
  4. Duckworth, A. L., Peterson, C., Matthews, M. D., & Kelly, D. R. (2007). Grit: Perseverance And Passion For Long-Term Goals. Journal Of Personality And Social Psychology, 92(6), 1087.
  5. Febriyanti, F. (2019). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 6(1), 88-98.
  6. Gunkel, M., Schlaegel, C., Langella, I. M., & Peluchette, J. V. (2010). Personality And Career Decisiveness: An International Empirical Comparison Of Business Students' Career Planning. Personnel Review, 39(4), 503-524.
  7. Harun, A., & Surianti, M. (2020). Analysis Of Accounting Student Perceptions On The Professional Ethics Of Accounting: Case Study At Higher Education In Medan. Research Journal Of Finance And Accounting, 11(2), 105-115.
  8. Heliantono, H., Gunawan, I. D., Khomsiyah, K., & Arsjah, R. J. (2020). Moral Development As The Influencer Of Fraud Detection. International Journal Of Financial, Accounting, And Management, 2(1), 1-11.
  9. Luthfitasari, M., & Setyowati, L. (2021). Persepsi Mahasiswa Akuntansi Mengenai Determinan Yang Mempengaruhi Dalam Pemilihan Karir Akuntan Publik.
  10. Mariana, V., & Kurnia, K. (2017). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Membedakan Pemilihan Karir. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(11).
  11. Nurhalisa, S., & Yuniarta, G. A. (2020). Pengaruh Motivasi, Persepsi, Penghargaan Finansial, Dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Akuntan Publik (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Pendidikan Ganesha, Singaraja). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 11(2), 264-273.
  12. Ramadhan, I. D., & Mudzakar, M. K. (2022). The Influence Of Abnormal Audit Fees, Independence, And Competence On Audit Quality. International Journal Of Financial, Accounting, And Management, 4(1), 1-15.
  13. Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect Of Time Budget Pressure And Auditor’s Competency On Audit Quality. International Journal Of Financial, Accounting, And Management, 4(3), 241-254.
  14. Suwaldiman, S., & Rheina, A. (2023). Auditor Reputation Moderates The Impact Of Tax Avoidance And Tax Compliance On Firm Value. Goodwood Akuntansi Dan Auditing Reviu, 2(1), 27-38.
  15. Vijayakumar, L. (2020). Mindfulness, Perception And Behavior Of Accounting Students In Higher Education Towards Professional Accountancy Qualifications. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 17(12), 996-1006.