Jurnal Mahasiswa Akuntansi Samudra
Vol 5 No 3 (2024)

PEMILIHAN PROFESI AKUNTAN PUBLIK DENGAN NILAI-NILAI SOSIAL SEBAGAI PEMODERASI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SAMUDRA

Al Miftahul Husna (Unknown)
Afrah Junita (Unknown)
Meutia, Tuti (Unknown)



Article Info

Publish Date
29 Jun 2024

Abstract

This study aims to determine the effect of financial rewards, professional recognition and labor market considerations on the interest in choosing the public accountant profession with social values as a moderating variable for students of the Accounting study program at the Faculty of Economics, Universitas Samudra. This research data is primary data using a questionnaire as a tool to collect data. The population in this study were students of the accounting study program at the Faculty of Economics, Universitas Samudra who had reached semester 7 (seven) at the time this research was conducted. The statistical analysis used in this research is multiple linear regression analysis using SPSS. The research method used is quantitative research and analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that Financial Awards, professional recognition, labor market considerations have a positive and significant effect on the interest in choosing the public accounting profession partially, while social values have no effect on the interest in choosing the public accounting profession. Furthermore, social values can moderate the effect of financial rewards on the interest in choosing the public accounting profession, social values can moderate the effect of professional recognition on the interest in choosing the public accounting profession, social values cannot moderate the effect of labor market considerations on the interest in choosing the public accounting profession and social values can moderate the effect of financial rewards, professional recognition and labor market considerations together on the interest in choosing the public accounting profession.

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Journal Info

Abbrev

jmas

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of ...