ANALISIS MOTIVASI INTRINSIK MAHASISWA AKUNTANSI UNIVERSITAS SURABAYA TERHADAP PENGAMBILAN PUTUSAN BERKARIER DI KANTOR AKUNTAN PUBLIK BIG FOUR ATAU NON-BIG FOUR

  • Kevin Kurniawan Jurusan Akuntansi / Universitas Surabaya
  • Wiyono Pontjoharyo Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 165 times
PDF - FULL TEXT Downloads: 258 times
Keywords: Drive, decision making, career, Big Four, non-Big Four

Abstract

The research conducted to discuss about intrinsic motivation analysis for Universitas Surabaya’s students in career decision making in Big Four or non-Big Four public accounting firm. This research aims to unlock the mystery of whether the drive (the intrinsic motivation theory) can be applied or notto the decision making of student career in Big Four or non-Big Four public accounting firm. This research is expected to give benefit to the students as the main subject especially the accounting majors to have an insight about career decision in Big Four or non-Big Four public accountant firm. Research data, participant observation, and interview results that have been processed in a structured design, have produced a key to answer the mystery in this research. Using data from a viewpoint of the Big Four or non-Big Four public accounting firm’ personnel, carries an outcome where the drive cannot be entirely applicable in career decision making but drive can be the basis for a person to establish himself in career decision making. In addition, the drive that becomes a shield can control a person to keep on track in a career decision that suits him/her.

Downloads

Download data is not yet available.

References

Bagley P.L., Dalton D., & Ortegon M. (2012). The Factors that Affect Accountants’ Decisions to Seek Careers with Big 4 versus Non-Big Four Accounting Firms. American Accounting Association: Accounting Horizon. Volume 2, No.2; 239-264.

DeAngelo. (1981). Auditor Size And Audit Quality. Journal of Accounting and Economics. University of Pennsylvania, Philadelphia, PA 19104, USA.

Dopuch, N., and D. Simunic. (1980). The nature of competition in the auditing profession: a descriptive and normative view. In Regulation and the Accounting Profession, 34, (2): edited by J. Buckley and F. Weston, 283–289. Belmont, CA: Lifetime Learning Publications.

Felton, S., Buhr, N., & Northey, M. (1994). Factors Influencing the Business Student's Choice of a Career in Chartered Accountancy. Issues in Accounting Education, 9(1), 131.

Handayani, Vidiana. (2005). Pengaruh Persepsi Mahasiswa Akuntansi Mengenai Lingkungan Kerja Auditor Terhadap Pilihan Karirnya Sebagai Auditor. Tidak Diterbitkan. Skripsi. Bandung: Fakultas Ekonomi Universitas Widyatama.

Horowitz, K., & Riley, T. (1990). How Do Accounting Students See US. Accountancy, September, 75-77.

Ikatan Akuntansi Indonesia. (2011). Standar Profesi Akuntan Publik. Jakarta: SalembaEmpat.

Lawrence, Alastair & Minutti-Meza, Miguel & Zhang, Ping. (2010). Can Big Four Versus Non-Big Four Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?. The Accounting Review. Vol. 86, No. 1. American Accounting Association

Linden, Y. V. D. (1987). An Investigation into Students' Motivations for Selecting Accounting As a Career. Massey University Mello.

Louis, H. (2005). Acquirers' abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting and Economics, 40 (1-3), 75-99.

Pamungkas, Vita Putri. (2017). Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Kabupaten Boyolali). Universitas Muhammadiyah Surakarta.

Pardede, E.B. (2010). Analisis Faktor-faktor yang Memengaruhi Kualitas Audit: Studi Empiris Badan usaha Manufaktur 2005-2008. Skripsi, Universitas Indonesia.

Pratiwi, S.S. (2010). Pengaruh Auditor Big Four dan Audit Tenure Terhadap Kualitas Audit. Skripsi. Universitas Indonesia.

Pink, Daniel H. (2009). Drive: The Suprising Truth About What Motivates Us. Riverhead Hardcover. United States

Yusoff, Y., Omar, A. Z., Awang, Y., Yusoff, R., & Jusoff, J. (2011). Does knowledge of professional accounting influence career choice? World Applied Sciences Journal, 12, 57-60.
Published
2018-03-01

Most read articles by the same author(s)