THE EFFECT ON IMPLEMENTATION OF PUBLIC ACCOUNTANT PROFESSIONS ACT ON THE INTEREST OF STUDENTS BEING PUBLIC ACCOUNTANTS (CASE STUDY IN PAKUAN UNIVERSITY)

Abstract

ABSTRACT

This research examines perception, motivation, and attitude on public accountant influenced the interest of undergraduate accounting students toward the profession in Indonesia due to Act No. 5 Year 2011 about Public Accountant. Population in this research are undergraduate accounting students who are taking Auditing II subject in Pakuan University (358 students). Total sample student determined by using Slovin Formula with 4% significant error level (228 students). Qualitatif data type that used in this research is primary data which is collected using survey method by distributing the quesioner. Independent variables (perception, motivation, and attitude) also dependent variabel (interest) which are interval scale are measured using Likert scale. The validity test with Product Moment correlation formula and the realibility test with Spearman Brown formula are used for examining data quality. The classic assumption tests which are consist of normality test, multicolinearity test, and heteroscedastisity test are used for testing all hypothesis. Hypothesis also tested by using regression with double regression analysis equation. Results show that perception and motivation on public accountant partially, influenced the interest of undergraduate accounting students in Pakuan University toward public accountant. While attitude on public accountant partially, not influenced the interest of undergraduate accounting students in Pakuan University toward public accountant.

Key Words: Perception, Motivation, Attitude, Interest, Public Accountant, Act No. 5 Year 2011 aboutPublic Accountant