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PENGARUH MOTIVASI KUALITAS, EKONOMI DAN KARIR TERHADAP MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN PUBLIK: PENGARUH MOTIVASI KUALITAS, EKONOMI DAN KARIR TERHADAP MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN PUBLIK Febriyani, Nur Anisa; Tadius Andi Candra, Yudas
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18804

Abstract

A objective of a studies were to examine the impact a quality motivation, economic motivation, and career motivation a at inclination of accounting student at Mercu Buana University, Yogyakarta, to pursue a career as public accountants. The rationale for this investigation stems from the pivotal role of the public accounting profession within an emerging economy, coupled with the persistent disequilibrium between the demand for and supply of accountants in Indonesia. Employing a quantitative methodology, primary data were gathered via questionnaires distributed to students enrolled in the 2022 cohort. The dataset was subsequently analyzed through multiple linear regression techniques. Findings indicate that quality motivation and career motivation exert a statistically significant influence for students' aspirations to enter the public accounting field, whereas economic motivation demonstrates no such effect. These results are anticipated to offer valuable guidance to higher education institutions in formulating enhanced initiatives aimed at fostering student engagement and readiness for professional practice in public accounting. Keywords: quality motivation, economic motivation, career motivation, public accountants, student interest
PENGARUH GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN ( FRAUD ) ( STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024) Doni Malo, Redemptus; Tadius Andi Candra, Yudas
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19125

Abstract

This study was conducted to determine and analyze the influence of good corporate governance, internal control, and internal audit on fraud prevention (a case study of banking companies listed on the Indonesia Stock Exchange for the period 2021-2024). The study population was all banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The test results indicate that Good Corporate Governance (GCG) has a significant and strong influence in reducing the likelihood of fraud. The results indicate that internal control has no significant influence on fraud prevention, although the regression coefficient indicates a negative direction. Internal audit has been shown to make a significant contribution to preventing fraud in banking companies. The results of simultaneous testing indicate that all three independent variables together have a significant influence on fraud prevention.