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Journal : EKSPANSI

APLIKASI MODEL SOCIAL COGNITIVE CAREER THEORY UNTUK MEMPREDIKSI NIAT MAHASISWA BEKERJA SEBAGAI AKUNTAN PUBLIK Gunawan, Vania Pradipta; Yuliati, Retno
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.152 KB) | DOI: 10.35313/ekspansi.v11i1.1203

Abstract

Abstract: The purpose of this research is to examine thesocial cognitive career theory (SCCT) model (Lent, Brown, & Hackett, 1994) which is composed of self efficacy and outcome expectation to predict university students’ intention to work as public accountant. To our best knowledge, this is the first research to examine SCCT model in accounting field; which is done prior and after the respondents take auditing course in university. Data from 234 respondents prior to taking auditing course and 215 respondents after taking auditing course from three universities in Jabodetabek area were taken and analysed using Structural Equation Modeling (SEM). It can be inferred that: (a) the correlation between self-efficacy and university students’ intention to be public accountant is stronger after taking auditing course; (b) the correlation outcome expectation and intention to work as public accountant is not significant both prior to and after taking auditing course;(c) the correlation between self-efficacy and outcome expectation is significant only on respondents after taking auditing course. The limitations in this research are the data was taken prior to and after taking Auditing 1 course (prior to taking Auditing 2) and all respondents are from renowned university in major cities. The result of this research is expected to increase the effectiveness of auditing courses to develop university students’ competence and confidence to achieve their  career as public accountant.Keywords:social cognitive career theory, self-efficacy, outcome expectation, public accountant career
KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI BERDASARKAN PERSPEKTIF FRAUD DIAMOND Billy Billy; Andrianus Andrianus; Retno Yuliati; Yang Elvi Adelina
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i2.1346

Abstract

The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, & Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input about the importance of maintaining integrity, especially because most of these students will become an accountant in the future. Keywords: Fraud diamond, academic dishonesty, accounting student
Co-Authors Adhimukti, Andyan Adiwangsa, Indriati Adler Haymans Manurung Adryan Virgandhie Agung, Putry Alberta Yoshi Hasmoro Amelia Hartono Ancilla Sheila Margono Andrestio, Stefanny Andrianus Andrianus Andriyani Surjadi Andyan Adhimukti Anggraini, Stefany Dewi Arief Rijanto Aryanto, Josephine Athalia Ariati Hidayat Atikah Nabilah Latama Billy Billy Budhijono, Fognawati Canthy Meilanda Carisya, Adilla Putri Chaiyadi, Ricky Christano, Shania Milla Dahlia Dahlia Dahlia Dahlia Debian, Rinaldy Desy Ayu Trianingsih Dhamayanti, Flora Edwin Susanto Elfrida Ratnawati Feldo, Ferix Feldo, Ferix Giovanni, Jessica Hafsari , Icha Handayani, Erika Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Indriati Adiwangsa Inez Valensia Irene Vania Kenneth, Henrikus Keshia Budiansyah Ketut Redita Lee, Michelle Angel Livya Monica Luciana Haryono Mariska Regina Matthew Alexander Nathaniel Muhammad Hadyan Nabilla Nabilla Nany Chandra Marsetio Natania, Neysa Nicole Sadjoli Nobellenskvia, Vero Ortega, Owen Oswald, Kenny Raharjo, Soemarso Slamet Raihan Rahadi Regina, Mariska Reynaldi, William Rinaldy Debian Rinaningsih Rinaningsih Rinaningsih Rinaningsih Rosdiana Rohi Mone Roy Sembel Rusli, Michael Ryan Kencana Sadjoli, Nicole Sammy Kristamuljana Senlia, Clara Sinaga, Rifeald Siswantoro, Dodik Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Tandrawan, Patricia Phoebe Taufik Raharjo, Taufik Tersiani , Luh Putri Tritiara, Caroline Uswatun Hasanah Vania Pradipta Gunawan Vanya Calista Viola, Belicia Wahyoedi, Anlika Putra Wijantini Wijantini Wijaya, Ivano William Reynaldi Winata, Jeslyne Anggi Wynne, Wynne Yang Elvi Adelina Yedidya, Stefanus Yoga Anjas Pratama Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni