分析影响会计学生作为税务顾问兴趣的因素

Ardi Wiranata, Haposan Banjarnahor
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引用次数: 0

摘要

本研究的目的是确定财务奖励、专业认可和劳动力市场因素对会计专业学生从事税务顾问工作的兴趣的影响。本研究进行的检验有描述性分析检验、数据质量检验,即效度和信度检验、经典假设检验,即正态性检验、多重共线性检验、异方差检验、多元线性回归检验、决定系数检验、假设检验,即t检验和f检验。研究结果表明,部分财务奖励、专业认可和劳动力市场考虑对会计专业学生从事税务顾问职业的兴趣有积极而显著的影响。同时,财务奖励、专业认可和劳动力市场考虑对会计专业学生对税务顾问职业的兴趣有积极而显著的影响。经调整R方值为0.561的决定系数结果说明,本研究中三个自变量对因变量的影响为56.1%,其余43.9%受到本研究中未出现的其他变量的影响。 关键词:财务奖励,劳动力市场考虑,职业认同,税务顾问
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI KONSULTAN PAJAK
The purpose of this study was to determine the effect of financial rewards, professional recognition, and labor market considerations on the interest of accounting students to work as tax consultant. The tests carried out in this study were descriptive analysis tests, data quality tests, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, and heroscedasticity tests, multiple linear regression tests, coefficient of determination tests, hypothesis tests, namely t tests and f tests. the results of the study state that partially financial rewards, professional recognition, and labor market considerations have a positive and significant effect on the interest of accounting students to have a career as a tax consultant. Simultaneously, financial rewards, professional recognition, and labor market considerations have a positive and significant effect on accounting students' interest in a career as a tax consultant. The results of the coefficient of determination with an Adjusted R Square value of 0.561 explain that the three independent variables in this study influence the dependent variable by 56.1% while the remaining 43.9% are influenced by other variables not present in this study. Keywords: financial rewards, labor market considerations, professional recognition, tax consultant
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