Studi Akuntansi dan Keuangan Indonesia (SAKI)
Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)

Analisis Intention Mahasiswa Memilih Program Studi Akuntansi Menggunakan Theory of Plan Behavioral

Christopher Ryan Julian (Sekolah Bisnis dan Ekonomi, Departemen Akuntansi, Universitas Prasetiya Mulya)
Nathania Nathania (Sekolah Bisnis dan Ekonomi, Departemen Akuntansi, Universitas Prasetiya Mulya)
Golrida Karyawati P (Sekolah Bisnis dan Ekonomi, Departemen Akuntansi, Universitas Prasetiya Mulya)
Siti Farhana (Sekolah Bisnis dan Ekonomi, Departemen Akuntansi, Universitas Prasetiya Mulya)



Article Info

Publish Date
25 Jan 2020

Abstract

This study aims to analyze student intentions in choosing an accounting major using Theory of Plan Behavior (TPB). TPB is used to determine whether the decision to take education in an accounting study program is a momentary decision or is the result of the behavior of the plan. This study is important given the issues regarding the industrial revolution 4.0. currently it is feared that it threatens the existence of accounting study programs in Indonesia. This study conducted a survey of 10 college majoring in accounting students in Greater Jakarta in Indonesia. Regression models are used to analyze the influence of attitudes, subjective norms and behavioral control in determining intentions to choose an accounting major. The results showed that the decision to choose an accounting major was based on intentions generated from the plan behaviour. The analysis also found that students with a science education background also chose accounting majors. The results of this study are expected to provide confidence to institutions that hold accounting study programs in carrying out their programs and adapt to changes caused by the industrial revolution 4.0. Keywords: Attitude, behavioral control, intention, Theory of Planned Behaviour (TPB), subjective norm https://doi.org/10.21632/saki.2.2.277-298

Copyrights © 2020






Journal Info

Abbrev

saki

Publisher

Subject

Economics, Econometrics & Finance

Description

SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, ...