MOTIVASI DAN PERSEPSI TERHADAP PROFESI AKUNTAN PUBLIK (Studi Minat Mahasiswa Akuntansi Universitas Mahasaraswati Denpasar)

Abstract

In Indonesia, the low interest of accounting students in choosing the profession to become public accountants can be seen from the minimal number of public accountants available. Currently there are 639 public accounting firms, and there are 1,422 accountants who are registered as public accountants at the Indonesian Institute of Certified Public Accountants. Meanwhile in Bali, the number of accounting graduates from private and public universities is not comparable to the growth of the public accounting firm, which is currently only 16. In addition to that, the high rate of turnover intentions of fresh graduates or junior auditors that occurred at public accounting firms is a serious problem.

This study aimed to determine the effect of environmental motivation (X₁), family motivation (X₂), financial motivation (X₃), job title motivation (X₄) and perceptions of the public accounting profession (X₅) on interest in becoming a public accountant (Y) in students of accounting study program at Mahasaraswati University, Denpasar. The data collection technique was done by distributing questionnaires. The population in this study amounted to 589 people. The sampling technique used in the study was proportional random sampling. The samples obtained were 85 people. The analysis prerequisite test includes data normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used was multiple linear regression analysis.

The results showed that environmental motivation (X₁), financial motivation (X₂), family motivation (X₃) and the perception of the public accounting profession (X₅) had no influence on student interest, while job title motivation (X₄) had a positive impact on student interest.