Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession
1Muhammad Mudhofar, 2Yusuf Wibison
1,2Institute of Technology and Business - Widya Gama, Lumajang - East Java
https://doi.org/10.47191/jefms/v7-i9-13ABSTRACT:
The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.
KEYWORDS:
Perception, Students, Public Accountants
REFERENCES:
1) Aji, A.W., Ayem, S., & Ratrisna, R.C.T. (2022). The Influence of Career Perceptions, Job Market Considerations, and Financial Rewards on Interest in a Career in Taxation. ACCURATE-Accounting Scientific Journal. Vol 13 (1); 89-97.
2) Anggraeni, A., & Agustiningsih, W. (2023). The Influence of Company Performance and Size on Company Value with Corporate Social Responsibility Disclosure. Multidisciplinary Scientific Journal, Vol. 2 (3); 1015-1024.
3) Chomariyah S. N., Rosita, E., Wati, R., Anggraini, S. N. A., Nurdiyanti, D. A., & Rachma, A. F. (2022). The Influence of Accounting Students' Perceptions on Accounting Students' Interest in Becoming Public Accountants (Case Study of UM Surabaya Accounting Students). June; 1-15. https://www.researchgate.net/publication.
4) Dewayani, M.A., Chasanah, C., & Anam. M.S. (2017). Factors That Influence Accounting Students in Choosing a Career as a Public Accountant. Journal of Economic Business Analysis. Vol.15 (2); 176-183.
5) Dewi, S.T.N. & Yuniarta, G.A. (2022). The Influence of Personality, Financial Rewards, Intrinsic Values, and Job Market Considerations on Career Choice as a Public Accountant. Journal of Professional Accounting. Vol. 12(3): 689-699.
6) Dippa, F.A.T., Mendra, N.P.Y., & Bhegawati, D.A.S. (2020). Factors that influence accounting students' interest in pursuing a career as a public accountant. Charisma Journal. Vol. 2 (1); 113- 124.
7) Essera, F. A., Sukartini & Djefris, D. (2022). Indonesian Journal of Accounting, Business and Economics, Accounting Students' Perceptions of Public Accountant Career Choices. Indonesian Journal of Accounting, Business and Economics, 1(1), 86–91.
8) Ghozali, I. (2017). Multivariate Analysis Application with SPSS Program. UNDIP.
9) Handayani, P., Zanaria, Y., & Darmayanti, E.F. (2023). The Influence of Gender, Work Environment, Professional Training, Job Market Considerations, and Student Perceptions of the Public Accounting Profession and Interest in Becoming a Public Accountant. Online Accounting Journal. Vol. 2(2): 193-204.
10) Hutomo, Y.P., Aulia, S.A., Hambani, S., & Warizal. (2024). The Influence of Economic Motivation, Career Motivation, Degree Motivation and Education Costs on Accounting Students' Interest in Taking Professional Accounting Education (PPAK). AKMEN-Scientific Journal. Vol. 21(1); 1-14.
11) Lasmana, A, & Ery, K. (2020). The Influence of Financial Rewards, Social Values and Job Market Considerations on Interest in Choosing a Career as a Public Accountant. Akunida Journal. Vol 6 (1).
12) Mudhofar, M. (2018). The Role of Leadership as a Driver of Work Performance for Employees at the Ministry of Religion of Lumajang Regency. Politico Journal. Vol. 2; p 236-263.
13) Mulyadi and Puradiredja, K. (2018). Auditing, Fifth Edition. Jakarta: Salemba Empat.
14) Nurhalisa, S. & Yuniarta, G.A. (2020). The Influence of Motivation, Perception, Financial Rewards, and Job Market Considerations on Public Accountant Career Choice. JIMAT-Scientific Journal of Accounting Students. Vol. 11 (2); 264273.
15) Nuryasin & Qurbani, D. (2024). The Influence of the Work Environment and Organizational Culture on Employee Performance at PT Tripledot Studios Indonesia Jakarta. Anthronomics: Journal of Human Resource Management. Vol. 1 (1); 73-77.
16) Robbins, S.P., & Judge, T.A. (2019). Organizational Behavior, Twelfth Edition, Jakarta: Salemba Empat.
17) Satriawan, R, & Retno K. (2023). Accounting Students' Perceptions of the Public Accounting Profession. Journal of Competency of Business, 7(1). E-ISSN: 2777-1156.
18) Sekarini, G.D. & Khoiriawati, N. (2021). Factors That Influence Accounting Student's Interest In A Career As Public Accountant. Balance: journal of islamic accounting. Vol. 2 (1); 59-72. DOI: 10.21274/balance.v1i01.4732.
19) Setianto, A. I., & Harahap, Y. A. (2017). Factors Affecting the Interests of Accounting Students Study Program Selection Career Public Accountants. Journal of Applied Managerial Accounting. Vol 1(1): 51- 61. a. https://doi.org/10.30871/jama.v1i1.1238.
20) Siregar, S. (2015). Parametric Statistics for Quantitative Research: Equipped with Manual Calculations and SPSS Version 17 Applications. Jakarta: Bumi Aksara.
21) Suratman & Wahdi, N. (2021). The Influence of Financial Rewards, Work Environment and Job Market Considerations on Accounting Students' Interest in a Career as a Public Accountant. JCI-Scientific Horizons Journal. Vol.1 (3); 251-264.
22) Viriany & Wirianata, H. (2022). Factors in Selecting a Career as a Public Accountant. Journal of Accounting Development. Vol. 9 (1); 1 – 21.
23) Wahyudi, A. (2016). The Influence of Performance Appraisals, Work Discipline, and Organizational Commitment on the Work Motivation of Matahari Department Store Tunjungan Plaza Surabaya Employees. Journal of Performance Management. Vol. 2 (1); 37-46.
24) Wuryandinia, A.R. & Pakayab, L. (2023). Analysis of Factors That Influence a Career as a Public Accountant. Jambura Accounting Review Journal. Vol. 4 (1); 144-158.
25) Yopeng, M., & Hapsari, A. N. S. (2020). Accounting Students' Perceptions of the Factors that Drive the Choice of the Public Accounting Profession. Tirtayasa Economics Journal. Vol. 15(2); 234-252.
