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All Journal AKUNTABILITAS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Hendra Gunawan
Politeknik Negeri Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : AKUNTABILITAS

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Minat Jalur Karir Akuntansi dari Perspektif Motivasi Intrinsik, Ekstrinsik, Orang Ketiga dan Eksposur Karir Hendra Gunawan; Atiqotun Nisa; Yuli Afrina
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.18185

Abstract

This study investigates the factors that influence students in choosing a career path in accounting. The decision to choose a career path needs to be detected early because it has an impact on future professional performance which determines both the individual’s social position, style and standard of living, and life satisfaction. This study examines the factors that influence the career paths of accounting students through the social cognitive career theory. Based on this theory, the relationship between career path and driving factors such as intrinsic motivation, extrinsic motivation, third party influence, career exposure, is identified. The online survey was conducted on 333 respondents. Through regression analysis, this study found that intrinsic motivation, extrinsic motivation and career exposure have a positive effect while third parties influences do not have a significant value on career paths. These findings could be useful for policy makers and higher education institutions to provide a more supportive environment that will foster interest among accounting students to be motivated in choosing career paths in accounting.
Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas Hendra Gunawan; Rani Yessi Sinaga
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.966 KB) | DOI: 10.15408/akt.v11i2.8813

Abstract

This study examines the effect of excess control on cost of capital seen from the profitability of the company to prove its effect on increasing the profitability of manufacturing companies. This study uses secondary data taken from the auditor's financial statements. The results show that excess control has a positive effect on cost of capital. The results of this study illustrate that capital will be good for the company if the funds are used effectively and efficiently. This research is important for companies and organizations, in order to be better in the use or utilization of capital in the company's operations. This company is only limited to manufacturing companies, so the next research is expected to be able to use samples from other industries. 
Co-Authors Atiqotun Nisa Eka Ayu Agustina Sari Endah Setya Octaviani Fardhilla Muhajjir Himmatun Karimah Kartika Ayuningtiyas Leny Fitri Yulandari Melisa Melisa Milwan Akbar Gunawan Rani Yessi Sinaga Rica Tartila Rizki Ismaini Ruby Ketsiama Meijer P Septi Riska Daulay Serlyna Serlyna Sucinia Silfina Widya Ramadhani Yani Rahmawati Yuli Afrina