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All Journal International Journal of Local Economic Governance JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Behavioral Accounting Journal Jurnal Adijaya Multidisiplin JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Anisa Aprilia
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Behavioral Accounting Journal

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Pengaruh Pengalaman Magang, Prestasi Akademik, Imbalan Finansial, dan Persepsi Peluang Kerja terhadap Minat Berkarier sebagai Akuntan Publik Anisa Aprilia; Dyah Ratnawati
BAJ: Behavioral Accounting Journal Vol. 6 No. 1 (2023): January-June 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i1.396

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi preferensi karier mahasiswa akuntansi dalam memilih profesi akuntan publik. Penelitian dilakukan secara kuantitatif dengan melibatkan 87 mahasiswa akuntansi Universitas Pembangunan Nasional Veteran Jawa Timur yang telah menyelesaikan mata kuliah Audit 1 dan Audit 2 serta memiliki pengalaman magang. Sampel ditentukan menggunakan rumus Slovin dan teknik stratified random sampling untuk memastikan representasi yang seimbang dari populasi. Pengolahan data dilakukan menggunakan pendekatan Structural Equation Modeling–Partial Least Squares (SEM-PLS).  Hasil penelitian menunjukkan bahwa pengalaman magang, prestasi akademik, imbalan finansial yang diharapkan, serta persepsi terhadap peluang pasar kerja berpengaruh secara signifikan terhadap minat mahasiswa dalam berkarier sebagai akuntan publik. Pengalaman langsung di dunia kerja melalui program magang memberikan gambaran nyata mengenai profesi tersebut dan meningkatkan ketertarikan mahasiswa. Prestasi akademik juga mencerminkan kesiapan dan kepercayaan diri untuk memasuki dunia profesional. Imbalan finansial menjadi salah satu pertimbangan penting dalam keputusan karier, sementara persepsi terhadap prospek kerja turut memperkuat keyakinan dalam memilih jalur profesi. Implikasi dari penelitian ini menunjukkan pentingnya sinergi antara institusi pendidikan, dunia usaha, dan asosiasi profesi dalam merancang program pembelajaran dan pembekalan karier yang mampu meningkatkan minat mahasiswa terhadap profesi akuntan public.   This study aims to examine the factors that influence accounting students’ career preferences in choosing the profession of public accountant. A quantitative approach was employed, involving 87 accounting students from Universitas Pembangunan Nasional Veteran Jawa Timur who had completed Audit 1 and Audit 2 courses and had internship experience. The sample was determined using Slovin’s formula and stratified random sampling to ensure balanced representation. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The findings reveal that internship experience, academic achievement, expected financial rewards, and perceptions of labor market opportunities significantly influence students’ interest in pursuing a career as a public accountant. Real-world exposure through internships provides practical insight into the profession and enhances students’ motivation. Academic performance reflects students’ preparedness and self-confidence in entering the professional world. Financial rewards serve as a key consideration in career decisions, while perceptions of job prospects reinforce students’ confidence in choosing the profession. These findings imply the importance of synergy among educational institutions, industry, and professional associations in designing academic and career preparation programs that foster students’ interest in the public accounting profession.
Co-Authors Anggi Eka Ananda Putri Annisa Hananiyah Aprillia Nurul Azmi Batu Bara Dyah Ratnawati EFFY YUSWITA Fajar Syaiful Akbar I Gusti Wayan Murjana Yasa Lely Mawaddah Mutiara Alif Fadillah Nadia Anggraini Nur Baladina Nur Maryam, Yasmin Putri Budi S. Rini Dwiastuti Riris Nurkholidah Rambe Riyanti Isaskar Syifa Fadhillah Tasya Dwi Puspita Tri Wahyu N. Umi Nur Fryda Kusli Rochmah