JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

Determinan Minat Berkarir Sebagai Akuntan Publik: Peran Moderasi Asas Kemandirian

Ayem, Sri (Unknown)
Kamaruddin, Hasfaika Meiyani (Unknown)



Article Info

Publish Date
24 Aug 2025

Abstract

Past investigate has recognized the components of career interest in becoming a public accountant independently without considering the directing impact of the principle of independence as one of the values of the Tamansiswa teachings. This study tests the hypothesis of the impact of financial rewards, professional training, perceptions of the public accounting profession on career interest in getting to be a public accountant and how the principle of independence moderates these factors. Study with a quantitative approach through purposive sampling method and a sample of accounting students at colleges that have a CPA Test Center within the DI Yogyakarta range then obtained 149 questionnaire respondents. Study information were analyzed with t-test, F test, coefficient determination test (R2) and moderated regression analysis (MRA). This study found that financial rewards, professional training and perceptions of the public accounting profession had a positive impact on career interest in getting to be a public accountant. The principle of independence as a mediator succeeds in moderating by strengthening the relationship between perceptions on career interest in becoming a public accountant, but cannot moderate the relationship between financial rewards and professional training on career interest in getting to be a public accountant.

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Journal Info

Abbrev

jpek

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Ekonomi dan Kewirausahaan (jpek) terbit dua kali setahun pada bulan juni dan desember. Memuat artikel, riset maupun pemikiran-pemikiran kritis tentang pendidikan ekonomi, ekonomi, dan kewirausahaan yang relevan bagi pengembangan profesi dan praktek ilmu ekonomi. ...