分析影响马塔兰大学会计学生选择公共会计专业兴趣的因素

Reny Wardiningsih
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引用次数: 0

摘要

公共会计是帮助公众为决策提供信息的职业之一,尤其是在金融方面。本研究的目的是确定影响会计专业学生选择公共会计专业兴趣的因素。本研究中使用的因素包括内在价值、收入感知、劳动力市场考虑、公共会计行业的优势和劣势。所使用的方法是对调查方法的定量方法。抽样采用方便抽样技术,对马塔拉姆大学的100名会计专业学生进行了问卷调查。本研究数据处理采用SPSS 26.00进行多元线性回归检验。假设检验采用F检验、t检验和R平方检验。F检验(5.102)的结果具有0.001<0.05的显著性水平。这意味着本研究中使用的所有自变量都会影响马塔拉姆大学会计专业学生选择会计师职业的兴趣。t检验的结果得出结论,H3被接受,而H1、H2和H4被拒绝。R平方检验的结果表明,自变量解释了14.2%的因变量,而85.8%的因变量由该研究模型之外的其他变量解释。
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 Universitas Mataram dalam Pemilihan Profesi sebagai Akuntan Publik
Public accounting is one of the professions that assists the public in providing information for decision making, especially with regard to finance. The purpose of this study was to determine the factors that influence the interest of accounting students to choose the public accounting profession. The factors used in this study are intrinsic value, income perception, labor market considerations, the strengths and weaknesses of the public accounting profession. The approach used is a quantitative approach to the survey method. Sampling used a convenience sampling technique of 100 Accounting students at the University of Mataram to fill out a questionnaire. Data processing in this study used SPSS 26.00 by testing multiple linear regression. Hypothesis testing uses the F test, t test and R square test. The results obtained from the F test (5.102) with a significance level of 0.001 <0.05. This means that all the independent variables used in this study have an influence on the interest of Mataram University Accounting students in choosing a profession as a public accountant. The results of the t test concluded that H3 was accepted, while H1, H2, and H4 were rejected. The results of the R Square test show that the independent variables explain 14.2% of the dependent variable, while 85.8% are explained by other variables outside this research model.
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