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Sinaga, Andar Ramona
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WHAT EXPLAINS STUDENTS’ INTENTIONS TO PURSUE PUBLIC ACCOUNTANTS AS A CAREER? Sidig, Danar Sutopo; Sinaga, Andar Ramona
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

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Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their attitude towards job-related factors. These factors involve their interests in the professions, time flexibility, learning opportunity, and dynamic environment provided by the jobs. On the contrary, their attitude toward public accountants’ social prestige, earnings potential, influence of others (subjective norm), as well as difficulties factors (perceived behavioural control) are not proven to be significant factors. This finding is not shocking, since it suits Generation Z behaviour in selecting their job. Therefore, to increase students’ interest to become public accountants, the professional body and regulator should promote the attributes of the professions matching to the Generation Z career aspirations.
THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY Darmawan, Andi; Sinaga, Andar Ramona; Wibowo, Arie
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to 118 listed companies. This research found that implementing fixed asset revaluation in the company has an effect on increasing the company's performance perception in terms of accounting-based measures but did not necessarily increase the company's performance perception in terms of market-based measures. This research also explored the company's motives for revaluing fixed assets and the factors that became obstacles to implementing the fixed-asset revaluation tax incentive policy in Indonesia, including recommendations for implementing the fixed asset revaluation tax policy in the future.
Co-Authors Andi Darmawan Arie Wibowo Sidig, Danar Sutopo