FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUTUSAN PEMILIHAN PROFESI AKUNTAN PUBLIK DAN NONAKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI DI BALI

BULETIN STUDI EKONOMI Volume 12 Nomor 3 Tahun 2007

AUTHOR:
Ni Ketut Rasmini

ABSTRACT:

The student’s career options are affected by various factors such as stereotype and its perception toward a career. This research is conducted to discover the factors affected and dominant toward profession options as accountant public and non accountant public selected by the accounting department students, the students of regular and extension program, and the students of Government and Private Educational Institutions in Bali. The research sample is determined by purposive sampling and stratified nonproportioned random sampling with criterion that is, the students of accounting department who still or finish taking Auditing II studying subject. The amount of sample is based on Slovin pattern about 356 respondents used. The data collected is classified as primer data which is obtained by questionnaire distribution and secondary data which is obtained by non behavioral observation. Data processing is conducted by using discriminant analysis technique. 

The result of research shows the existence of significant differences on the factors which affect profession selections of public accountant and non public accountant at the undergraduate accounting department students, the students of Regular and Extension Program, and the students of Government and Private Educational Institutions in Bali. Based on discriminant loading has been discovered the distinguishing factor as the most dominant one; that is the perception of accounting department students about public accountant which states this profession has work safety more guaranteed. There is the difference of dominant factors which affect profession selections of public accountant and non public accountant between students of Regular and Extension Programs. The students of regular program are more consider about perception factor concerning the career of public accountant in facing stress and time pursuit which is not appropriated with the purpose or life style for long term; while the students of extension program are tended to consider about small salary obtained by whom with less experience in it. For the students from Government or Private Educational Institutions, there is the difference of dominant factors which affect profession selections. The most dominant factor that affects the student of Government Educational Institutions is the profession which gives intellectual challenge, while the students of Private Educational Institution concern more about public accountant which gives work safety more guaranteed.

Key words: career, public accountant, non public accountant

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