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Analisis Faktor- Faktor Yang Mempengaruhi Minat Mahasiswa Berkarir Sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Ekonomi Akuntansi Universitas Stikubank Semarang) Sari, Putri Natalia Printania; Nugroho, Arief Himmawan Dwi
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1695

Abstract

Public accountants are one of the career choices for accounting graduates. However, students' decision to become public accountants is influenced by many factors. The purpose of this research is to analyze the influence of financial rewards, market considerations, work environment, and personality on the interest in becoming a public accountant. The research method uses a quantitative research type. The sample in this study is 100 accounting students from Stikubank University. The data collection technique uses a questionnaire. The data analysis technique uses multiple linear regression analysis. The research results show that partially, financial rewards, market considerations, work environment, and personality have a significant influence on the interest in becoming a public accountant. The extent of the influence of financial rewards, market considerations, work environment, and personality on the interest in becoming a public accountant is 71.7%.
Pengaruh Ukuran Perusahaan, Ukuran KAP, Profitabilitas, Solvabilitas dan Komite Audit terhadap Audit Delay Adinda Zahra Ristiara Zen; Arief Himmawan Dwi Nugroho
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2098

Abstract

Non-compliance of public listed companies in rthe publication of audited financial statements still occurs, for example in properties & real estate companies in Indonesia. This event is called audit delay and occurred consistently from 2019 to 2022. This study was conducted to analyze and prove the impact of lcompany size, KAP size, profitability, solvency and audit committee on audit delay in IDX-listed properties & real estate companies in 2019-2022. This study uses the population of properties & real estate companies listed on the IDX for 2019-2022 and purposive sampling techniques as sampling methods. 24 companies were obtained as samples with a research time of 4 years. The Partial Least Square approach and data analysis methods in the form of SEM were used to analyze research data. The result obtained is that the size of the company negatively affects the audit delay while other variables have no effect. For this, large category companies have a short delay span because they have a better internal control system