Factors Influencing Accounting Undergraduate Students To Be Professional Accountants In Indonesia

Vina Arnita, Vina Arnita (2016) Factors Influencing Accounting Undergraduate Students To Be Professional Accountants In Indonesia. Masters thesis, Universiti Sains Malaysia.

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    Abstract

    Kajian ini bertujuan untuk mengkaji niat pelajar perakaunan untuk menjadi akauntan profesional di Indonesia. Ia mengkaji hubung kait diantara faktor pasaran kerja, kos peluang, pengaruh ibu bapa dan keberkesanan diri perakaunan pelajar dalam mempengaruhi niat untuk menjadi akauntan profesional. Faktor-faktor ini diperolehi daripada sorotan kajian yang intensif. Di samping itu, kekurangan akauntan profesional di Indonesia adalah antara isu-isu semasa yang dihadapi oleh kedua-dua agensi berkaitan kerajaan dan agensi-agensi yang berkaitan bukan kerajaan. Menurut Ikatan Akautant Indonesia (IAI), jika masalah ini tidak sedang diselesaikan, Indonesia mungkin terpaksa bergantung kepada akauntan profesional luar untuk tujuan pengauditan. Menurut sorotan kajian, pelbagai keadaan pasaran faktor-faktor pekerjaan yang dipercayai mempunyai pengaruh yang kuat kepada pilihan kerjaya seseorang. Paolillo dan Estes (1982) bahawa unsur-unsur pelbagai pekerjaan dan pengembaraan, fleksibiliti dalam pilihan kerjaya, peluang pekerjaan dan jaminan pekerjaan adalah faktor berpengaruh penting dalam pemilihan kerjaya pelajar. This study investigates accounting students‘ intention to be professional accountant in Indonesia. It studies relationship between job market factors, opportunity cost, parents influence and self-efficacy of accounting students intention to be professional accountant. These factors are derived from intensive reviewing the literatures. In addition, lack of professional accountants in Indonesia is among the current issues faced by both government related agencies and non-government related agencies. According to Ikatan Akuntan Indonesia (IAI), if this problem is not being solved, Indonesia might have to rely to the international professional accountants for auditing purposes. According to the literature, the variety of factors job market conditions which are believed to have strong influences on one‘s career choice. Paolillo and Estes(1982) indicated that elements of job variety and adventure, flexibility in career options, job availability and job security are the important influential factors in a student‘s career choice.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
    Divisions: Pusat Pengajian Pengurusan (School of Management)
    Depositing User: Mr Noorazilan Noordin
    Date Deposited: 26 Jan 2017 12:17
    Last Modified: 26 Jan 2017 12:17
    URI: http://eprints.usm.my/id/eprint/31829

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