PENGARUH PERSEPSI TERHADAP MINAT MENJADI SEORANG AKUNTAN PUBLIK: STUDI KASUS DI UNIVERSITAS SURABAYA

Abstract

This study examines the effect of students' perceptions in public accounting profession on the interest to be a public accountant. Perception variables are measured in three components: the degree of completion of work structure, the level of precision of an accountant, and the level of solitary in completing works. OLS multiple regression and ANOVA test were used as techniques of analysis. The results showed that both the degree of completion of work structure and the solitar y in completing works have negative significant effects on the interest to be a public accountant. In contrast, the level of precision in completing works has a positive but not significant effect on the interests of undergraduate accounting students to be a public accountant.