财务奖励分析、就业市场考虑以及审计标准对会计学生在职业选择中的兴趣的看法

Vinolia Supriyati Asyifa, R. Rukmini, D. Pratiwi
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引用次数: 0

摘要

审计师这一职业被认为前途光明。然而,事实是,每年会计毕业生的数量与印尼审计师的增长不成比例。这种现象可能是一个足够大的机会,研究生会计学生有一个职业生涯在审计领域。本研究旨在确定财务奖励、劳动力市场因素、工作环境和对审计准则的看法对会计专业学生选择审计职业的影响。这种类型的研究包括定量研究,使用从分发问卷中获得的原始数据。本研究的人群为印尼理工学院会计系学生,采用目的抽样法确定样本为86名学生。本研究的分析方法采用多元回归分析统计。本研究的结果是,财务奖励变量和对审计准则的感知对会计专业学生选择审计职业的兴趣有显著影响,而劳动力市场考虑变量对会计专业学生选择审计职业的兴趣没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Persepsi Standar Audit Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor
A career as an auditor is considered to have good prospects. However, the fact is, the number of accounting graduates each year is not proportional to the growth of auditors in Indonesia. This phenomenon can be a big enough opportunity for graduate accounting students to have a career in the field of auditors. This study aims to determine the effect of financial rewards, labor market considerations, work environment and perceptions of auditing standards on the interest of accounting students in choosing a career as an auditor. This type of research includes quantitative research using primary data obtained from distributing questionnaires. The population in this study were Accounting students of ITB AAS Indonesia with a sample of 86 students determined by purposive sampling technique. The analytical method in this study uses multiple regression analysis statistics. The results of this study are the financial rewards variable and the perception of audit standards have a significant effect on the interest of accounting students in choosing a career to become auditors, while the labor market considerations variable have no significant effect on the interest of accounting students in choosing a career as an auditor.
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