PERSEPSI MAHASISWA AKUNTANSI TERHADAP LINGKUNGAN KERJA AUDITOR MANAJEMEN

Abdul Halim Utama, Benyamin Eliezer Pascareno Simanjuntak, Dian Febriyanto Putra

Abstract


This research aims to determine how perceptions of accounting students to the working
environment auditor management compared with the area of other work in the field of
accounting. Data were obtained from 51 accounting students using valid and reliable
questionnaires. The questionnaire consisted of 29 questions related to students'
perceptions about the differences between management auditor with other work areas in
the field of accounting in terms of job attributes and 3 demographic questions. Data
were analyzed using multiple regression analysis. Intrinsic value of work, financial
rewards/salary, working environment, professional training, professional
acknowledgement, social values, labor market considerations, and personality
factors/variables simultaneously influence the selection of the management auditor’s
career by accounting students significantly. While partially, financial rewards/salary
and social values factors/variables significantly influence the selection of the
management auditor’s career by accounting students.


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