因素——影响学生对会计专业选择兴趣的因素(西玛希市大学会计专业大一案例研究)

Rika Mardiani, Iqbal Lhutfi
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引用次数: 1

摘要

这项研究是为了找出为什么许多学生选择继续在会计部门学习,因为目前在印度尼西亚,会计行业正面临着实施几项会计准则和国际审计准则的重大挑战,这些准则和国际审计准则是根据世界当前的发展而应用的。在本研究中,我们将研究影响学生选择会计专业兴趣的因素,要研究的因素是社会影响,对职业的看法,对会计职业的期望,控制变量,即性别和年龄。本研究的研究对象为Cimahi城市学院会计专业2019年的新生,共有134名研究对象,研究采用解释研究方法。数据分析采用逻辑回归方法。本研究的目的是为了了解会计专业学生的特点,以及他们选择专业的原因,以期为会计部门提供有关学生在学习之初的概念和看法的输入,以便他们在即将到来的学期中指导学生。根据数据处理的结果,本研究的结果表明,学生选择会计专业是因为学生对会计专业有很高的职业期望,他们尤其期望毕业后的高薪和广泛的工作机会。
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Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi)
This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate. 
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