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THE IMPACT OF WORK ENVIRONMENT, JOB MARKET FACTORS, AND FINANCIAL REWARDS ON CAREER INTEREST AS A TAX CONSULTANT Adinda Violetta Caroline Wadu; Vinny Stephanie Hidayat
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12805

Abstract

The purpose of this study is to examine how career interest in tax consulting is influenced by financial rewards, job market factors, and work environment. All students enrolled in Maranatha Christian University's S1 Accounting Study Program make up the study's population. Explanatory research is the methodology employed in this study. In sampling, purposeful sampling is employed. Thirty respondents were selected from the circulated questionnaire and used as research samples. SPSS was used to process the data. The T-test, or multiple linear regression analysis, is a method used to test hypotheses. The study's findings indicated that while work environment had an impact on career interest as tax consultants, financial and job market awards had little effect
Determinants of Accounting Students’ Interest in Public Accounting Careers: The Roles of Financial Rewards, Professional Training, and Recognition Steffie Grace Angeline Br Ginting; Vinny Stephanie Hidayat
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p155-166

Abstract

This research is driven by the ongoing scarcity of public accountants in Indonesia, despite strong demand in the labor market, which reflects limited student enthusiasm for the profession. This study aims to investigate the relationship between financial compensation, professional development, and professional recognition and career interest in public accounting. Since public accounting plays a significant part in business and finance, it is vital to comprehend the elements that influence accounting students' decision to choose this career path. This study employs a survey-based quantitative methodology. Students from the 2021, 2022, and 2023 intakes of Maranatha Christian University's accounting program make up the population and sample. 110 respondents made up the sample, and the following analysis techniques were applied: linear regression, classical assumption, and instrument testing. In order to investigate the association between the independent variables—financial benefits, professional training, and professional recognition—and the dependent variable—interest in a career as a public accountant—data analysis was done using statistical techniques. The study's findings suggest that career interest in public accounting is significantly influenced by monetary compensation and professional recognition. However, interest in a job as a public accountant is not much influenced by professional training. These results imply that competitive compensation and professional recognition are more critical than training opportunities in attracting future public accountants.
SHAPING CAREER INTENTIONS: THE ROLE OF PERCEPTION, MOTIVATION, AND WORK ENVIRONMENT IN ACCOUNTING STUDENTS’ CHOICE OF PUBLIC ACCOUNTING Annisya Reva Mardiana; Vinny Stephanie Hidayat
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.38

Abstract

The goal of this study is to investigate how professional perception, career motivation, and work environment affect accounting students' interest in becoming public accountants. The study population consists of current students enrolled in the Accounting Study Programme at Maranatha Christian University, selected through purposive sampling according to predetermined criteria. This study included 41 respondents in total. Validity and reliability tests, classical assumption tests, partial hypothesis testing (t-test), and simultaneous hypothesis testing (f-test) were employed for analysis after questionnaires were used to collect data. The results of the study indicate that career motivation, rather than professional perception or the workplace, has a favourable and significant impact on interest in becoming a public accountant. Career interest is simultaneously influenced by the three independent factors, with an Adjusted R2 value of 0.578. This means that 57.8% of the variation in career interest can be explained by the research variables. These findings show that motivation has a significant role in students' decisions to pursue careers as public accountants, even though opinions of the industry and working conditions have not yet had a significant impact. This study provides empirical insights to assist academics and practitioners in creating strategies to increase students' interest in the profession of public accounting.
FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE Iqbal Rafikhul Fauzan; Vinny Stephanie Hidayat
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.13932

Abstract

The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population.  Thirty-one responders were found based on the questionnaire distribution findings.  Explanatory research is the methodology employed.  Researchers utilize a sample technique called purposeful sampling.  SPSS 25 was used to test the data.  T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used.   The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.
THE IMPACT OF SOCIAL VALUES, KNOWLEDGE, AND FINANCIAL REWARDS ON THE INTEREST IN PURSUING A CAREER AS A PUBLIC ACCOUNTANT Sabarina Nalsalita Br. Tarigan; Vinny Stephanie Hidayat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1620

Abstract

The purpose of this study is to examine how social values, knowledge, and financial rewards affect people's interest in becoming public accountants. Students from Maranatha Christian University's accounting undergraduate program make up the research population. The sample size is 35 respondents, and the methodology is explanatory research using a purposeful sampling procedure. Multiple linear regression analysis (T-test) was performed on the data using SPSS. According to the study's findings, interest in pursuing a career as a public accountant is influenced by knowledge and financial rewards, but not by social values.