Attitudes Towards Accountant Professions: The Perception of Accounting Students in Aceh Province

Nita Erika Ariani, Fauziah Aida Fitri, Lilis Maryasih

Abstract


The aim of this research to examine and investigate more specifically about the perceptions of undergraduate accounting students in choosing a profession as a professional accountant This research used a quantitative research method with multinomial logistic regression analysis, which is the right method to observe student’s perceptions in choosing a career as a professional accountant. The population in this study were all accounting students at the final level who were at the Faculty of Business Economics (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University, because at this stage the majority of students may make decisions in choosing the right career for them after they graduate. The results of this study indicated that the accountant as a career variable has a significant effect on the attitudes of accounting students in Aceh province towards choosing accounting professions

Full Text:

PDF

References


Association Indonesian Accountants, (2013). Indonesian Accountants Are Giddy in Facing AFTA 2015. (Online). http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=511 accessed on 28 April 2015.

Boughton, M., & Halliday, L. (2008). A challenge to the menopause stereotype: Young Australian women's reflections of 'being diagnosed' as menopausal. Health & Social Care in the Community, 16(6), 565-572. doi: 10.1111/j.1365-2524.2008.00777.

Byrne, M., and Willis, P. (2005). Irish Secondary Students' Perception Of The Work Of An Accountant And The Accounting Profession. Accounting Education: An International Journal, Vol. 14 No. 4 pp. 367-381.

Dalci, I., Arash, H., And Tumer, M. (2013). Factors That Influence Iranian Students' Decision To Choose Accounting Major”, Journal of Accounting in Emerging Economies, Vol. 3 No. 2, pp. 145-163.

Geiger, AM, and Ogilby, MS (2000). The First Course In Accounting: Students' Perception And Their Effect On The Decision To Major In Accounting. Journal of Accounting Education, Vol. 18 No. 1, pp. 63-78.

Ilman, MF, Sugiarti, Y., &Sutanto, AC (2013). The Relationship Between Student Perceptions Of The Public Accountant Profession And Career Interest In Audit In Students Of The Department Of Accounting, University of Surabaya, Class 2009 and 2010.CALYPTRA: University of Surabaya Student Scientific Journal,2 (2).

Jackling, B &Celero, C. (2006). Influences On Undergraduate Students' Intentions To Become Qualified Accountant Evidence From Australia. Accounting Education: An International Journal, Vol. 15 No. 4 pp. 413-437.

Houlder, V. (2006). Newly Qualified Accountants Earn Record Salaries Pay And Bonuses. Financial Times, September 4, p. 4.

Kuningsih, RS dan Harto, P. (2013). Studi Empiris Terhadap Faktor Yang Mempengaruhi Pilihan Karir Mahasiswa Akuntansi. Diponegoro Journal of Accounting, vol. 2No. 2 hal. 1-6.

Law, Philip. (2010). A Theory Of Reasoned Action Model Of Accounting Students' Career Choice In Public Accounting Practices In The Post-Enron, Journal Of Applied Accounting Research, Vol. 11 No. 1, pp. 58-73.

Law, Philip. dan Yuen, D. (2012). A Multilevel Study Of Students' Motivations Of Studying Accounting Implication For Employers. Education +Training, Vol. 54 No.1, pp.50-64.

Lumby, J. (2001). Who cares? The changing health care system. Sydney, Australia: Allen & Unwin.

McKenzie, H., Boughton, M., Hayes, L., & Forsyth, S. (2008). Explaining the complexities and value of nursing practice and knowledge. In I. Morley & M. Crouch (Eds.), Knowledge as value: Illumination through critical prisms (pp. 209-224). Amsterdam, Netherlands: Rodopi.

McDowall, T. dan Jackling, B. (2010). Attitudes Towards The Accounting Profession: An Australian Perspective. Asian Review of Accounting, Vol. 18 No. 1 pp. 30-49.

Putra, S. E. (2017). Faktor-Faktor Yang Mempengaruhi Minat Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Pemerintah (Studi Empiris Mahasiswa Jurusan Akuntansi UGM, UI, Unri, Unand, UIN Suska dan UIR). JOM Fekon, Vol.4 No.1, hal.353-365.

Ramdhan, M.R and Widaningsih, M. (2017). Analisis Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan. SIKAP, Volume 1 No.2. Hal.134-145.

Samiun, Aspiaty A (2017). Analisis Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor Pada Instansi Swasta Maupun Pemerintah. Jurnal Ilmiah Akuntansi Peradaban, Vol.III. No. 1. Hal.88-116.

Sugahara, Satoshi. (2013). Japanese Accounting Academics’ Perceptions On The Global Convergence Of Accounting Education In Japan. Asian Review of Accounting Volume 21 Iss 3 pp.180-204.

Sulistyawati, A.I., Ernawati, N and Sylviana, N. (2013). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Pemilihan Karir. JDA Volume 5 No.2 September 2013 pp. 86-98.

Welch, N. (2000, February 21). Toward an understanding of the determinants of rural health. Retrieved from http://www.ruralhealth.org.au/welch.htm


Refbacks

  • There are currently no refbacks.