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Faktor-Faktor yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Profesional Berdasarkan PMK No. 25/Pmk.01/2014 Dalam Menghadapi Asean Economic Community (AEC) Dengan Kepercayaan Diri (Self Efficacy) Sebagai Variabel Moderasi

Published

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PROFESIONAL BERDASARKAN PMK NO. 25/PMK.01/2014 DALAM MENGHADAPI ASEAN ECONOMIC COMMUNITY (AEC) DENGAN KEPERCAYAAN DIRI (SELF EFFICACY) SEBAGAI VARIABEL MODERASI
(Studi Pada Mahasiswa S1 Jurusan Akuntansi Di JABODETABEK)

Hadi Saputra
Universitas Buddhi Dharma

ABSTRACT

The purpose of this study is to determine and to analyze factors that influence the selection of profession / career as Professional Accountants for accounting students in Jabodetabek. The results of this study demonstrate that financial rewards (salary), professional training, professional recognitions, social values, work environment, labor market considerations, personality and self-efficacy affect the interest of becoming a professional accountant simultaneously with the unexplained variations expressed in Adjusted R Square by 78%. Partial variables of professional training, social values, work environment, and consideration of the labor market significantly influence career decision to become a Professional Accountant, while the financial rewards, recognition of professionalism and personality do not significantly influence the selection of a career in Professional Accounting. Besides the consideration of labor market moderated by confidence (self-efficacy) in a career as a Professional Accountant, confidence (self-efficacy) cannot moderate financial rewards, professional training, professional recognition, social values, work environment and personality. Thus professional training, social values, work environment, labor market considerations are the factors considered by the students for a career of being a professional accountant, especially students in Jabodetabek.

Keywords : Financial reward/salary, professional training, professional recognition, social value, labor market considerations, personality,self-efficacy, and the Career Professional Accountants.

 

hadi saputra

 

 

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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)