FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PENDIDIK/DOSEN BAGI MAHASISWA AKUNTANSI

Sari

Abstract : Students of the accounting study program after received their bachelor in accounting may work as a public accountant or a non-public accountant.One of the interested professions in category of non-public accountants is as an educator accountant/lecturer. Nevertheless the interest of being an accountant of educators is chosen less by accounting scholars than to be other accountants. The purpose of this study is to know and analyze the factors that affect accounting students in career selection as an educator accountant. Factors influencing career selection are measured by variables of financial reward, work environment and professional training. The method used on  this research is multiple linear analysis and data used is primary data. Data analysis is performed by using computer program of SPSS (Statistical Package For Social Science) program. The counted population in this study are all students of Accounting Study Program Faculty of Economics, University of Abulyatama level II, III, IV, and V which amounted to 57 people. The results of this study showed that simultaneously financial rewards, work environment and professional training affected the selection of careers as an educational accountant because the value (0.573) of R2 ≠ 0 . Further partially β value of the salary or financial reward is 0.093 so the financial rewards affected the student's interest to become an accountant. Then the work environment also affected the interest of accounting students in choosing a career as an educator accountant because the β value of the work environment is 0059. Furthermore the β value of professional training is 0.268 so it shows that professional training variables affected career selection as educatoraccountant.

Keywords: financial reward, work environment, professional training and educator accountant