FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK (STUDI KASUS PADA UNIVERSITAS MAHASARASWATI DENPASAR)

Abstract

The purpose of this research is to gain empirical evidence on professional acknowledgement, social values, flexibility at work, financial reward or salary, working environment, and the job market consideration that affects the interest of accounting students in becoming a public accountant. The samples used in this research are 258 respondents from sixth semester students of regular and executive accounting studiesi in Universitas Mahasaraswati Denpasar. Deciding the amount of sample using the slovin formula and prpoportionate stratified random sampling method, sample taking is using nonprobability method, sample spreading method is using the convenience sampling method. Instrumental examination tools are using the test on validity, reliability, descriptive, classical assumption, double linear regression analysis, and model propriety test. The result shows that professional acknowledgement, social values, working environment, and job market consideration has a positive impact on the interest of accounting students in becoming a public accountant, while working flexibility, financial reward or salary do not affect the interest of the accounting students in becoming a public accountant.