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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ilmiah Raflesia Akuntansi
Fitria Sari, Vita
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Economics, Econometrics & Finance

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Analisis Perbedaan Preferensi Karir Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa S1 Akuntansi di Kota Padang) Mirza, Aisyah Riani; Fitria Sari, Vita
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.617

Abstract

This study is aimed to determine whether there are differences in accounting students' career preferences before and after being given information about the pros and cons of public accountants and private accountants. This study utilizes Expectancy theory and Herzberg's two factor theory. The study's population consists of undergraduate accounting students in Padang City, and data is collected by a survey distributed directly and via google form to accounting students at six universities in Padang. Hypothesis testing employs non-parametric analysis, namely the McNemar test. The findings of the study indicated a notable distinction in the career choices of accounting students prior to and following the provision of pros and cons information, with a significant value of 0.001. Salary and work-life balance are two aspects that influence students' motivation and expectations while considering a career as a public or private accountant.
Internal Auditor Capability Development in the University: Challenges to Sustainability and Objectivity Threats Afriyenti, Mayar; Fitria Sari, Vita; Taqwa, Salma
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i2.31275

Abstract

This study examined human resource development to enhance the capabilities of university internal auditors. It also explored strategies to foster self-efficacy, identify potential threats to objectivity, and strategies to mitigate the respective threats. A multiple case study approach was deployed to address the issue. Data were collected through structured interviews with the heads and members of the internal audit function (IAF) at four universities in Sumatra. Results unveiled that IAF at universities employed a variety of recruitment strategies for their internal auditors. Competency improvement was carried out through training, certification, and knowledge-sharing arrangements. This effort was expected to increase auditor self-efficacy effectively. The use of information technology and the integration of risk management into work were still limited, but systems have been designed. Internal auditors at universities had adequate awareness of threats to their objectivity. They considered personal relationships, familiarity, cultural bias, age, and gender to be the three most critical factors. This empirical evidence is essential for raising awareness among individual internal auditors and their stakeholders of the conditions that could enhance their self-efficacy, as well as factors that may impair internal auditors’ objectivity.
Co-Authors Afriyenti, Mayar Mirza, Aisyah Riani Salma Taqwa