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Apakah Persepsi Mahasiswa penting dalam Karier Auditor?: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Sari, Eka Lala; Handayani, Nur Tiara; Lestari, Rahmawati Indah; Amanda, Tiara Audia; Chahyani, Zahra Fauziah
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.2638

Abstract

Purpose: This study analyzes the perceptions that influence accounting students at Bhayangkara University Jakarta Raya in choosing a career as an auditor through several indicators. Methodology/Approach: The approach used was descriptive and quantitative. The sample in this study comprised 87 students from Bhayangkara University, Jakarta, Raya. Data were collected through questionnaires distributed to students using a purposive sampling method and processed using SPSS with classical assumptions and hypothesis testing. Results: The results indicate that financial rewards, professional training, professional recognition, and social value have negative and insignificant effects on accounting students’ interest in a career as an auditor. The work environment variable, market considerations, and personality have a positive and significant effect on accounting students’ interest in their career as an auditor. Limitations: (1) The number of samples that did not represent all populations must be carefully determined. (2). A normality test was performed using a scatter plot. Further research can utilize the Kolmogorov test so it can more precisely Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research elaborated the perception regarding auditor career.
PENGARUH ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sari, Eka Lala; Widyastuti, Tri; Maidani, Maidani; Sari, Pratiwi Nila
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2339

Abstract

This research aims to examine the influence of Environmental Performance and Corporate Social Responsibility on Financial Performance. The population in this research is all Energy companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used is purposive sampling method with predetermined criteria, so that a sample of 80 data from 20 companies for 4 years is obtained. The type of data used is secondary data obtained from the company’s annual report for the 2019-2022 period. Hypothesis testing in this research used multiple linear regression analysis methods using the SPSS 26.0 program. The results of this research indicate that partially the Environmental Performance variable has a positive effect on Financial Performance, while the Corporate Social Responsibility variable has no effect on Financial Performance and simultaneously the Environmental Performance and Corporate Social Responsibility variables have a positive effect on Financial Performance.