Memilih karier sebagai akuntan publik: motivasi dan pengambilan keputusan oleh mahasiswa

Diah Febriyanti, Pratidina Ekanesia, Asti Nur Aryanti, Deni Hamdani

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh faktor psikologis mahasiswa terhadap minat menjadi akuntan publik. Hal ini dilakukan karena pilihan karir mahasiswa akuntansi berpengaruh terhadap pertumbuhan akuntan publik di Indonesia. Sedangkan saat ini pertumbuhan jumlah akuntan publik di indonesia jika ditinjau dari segi kuantitas bisa dikatakan tergolong rendah, masih jauh dari kebutuhan dunia usaha.  Metode penelitian yang digunakan dalam penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah mahasiswa program studi akuntansi di kota Bandung. Data yang digunakan dalam penelitian ini ialah data primer. Data primer diperoleh melalui hasil survey pada mahasiswa program studi akuntansi di kota Bandung. Hasil penelitian menunjukan bahwa motivasi dan pengambilan keputusan keseluruhannya menunjukan gambaran yang positif. Untuk motivasi akan aktualisasi diri, kebutuhan akan keamanan dan kebutuhan akan memiliki menjadi tiga hal yang paling berpengaruh dalam memilih karir sebagai akuntan publik. Sedangkan untuk pengambilan keputusan ditemukan pengaruh  lingkungan keluarga, lingkungan belajar dan lingkungan teknologi memiliki hasil yang sama positifnya dalam penentuan pemilihan karir sebagai akuntan publik oleh mahasiswa.

Keywords


Motivasi; profesi; akuntan publik; pengambilan keputusan; karir

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DOI: https://doi.org/10.30872/jkin.v20i2.13662

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