MODERASI PENGAKUAN PROFESIONAL PADA HUBUNGAN PEMAHAMAN KODE ETIK PROFESI DAN PEMILIHAN KARIR SEBAGAI AKUNTAN

Authors

  • Putu Purnama Dewi
  • Ni Putu Ayu Dea Novi Yanti

DOI:

https://doi.org/10.23887/jia.v3i2.16634

Abstract

ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh pemahaman mahasiswa mengenai kode etik profesi terhadap pemilihan karir sebagai akuntan dan untuk mengetahui pengaruh pengakuan profesional dalam memoderasi hubungan pemahaman kode etik profesi tehadap pemilihan karir sebagai akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang sedang mengikuti pendidikan pasca sarjana magister akuntansi. Jumlah sampel yang digunakan sebanyak 95 orang dengan tehnik pengumpulan data melalui penyebaran kuesioner kepada responden. Uji analisis yang digunakan adalah regresi moderasi. Hasil analisis menunjukkan bahwa pemahaman mahasiswa akuntansi yang sedang menempuh pendidikan pasca sarjana magister akuntan mengenai kode etik profesi berpengaruh positif terhadap pemilihan karir sebagai akuntan dan pengakuan profesional mampu memperkuat hubungan pemahaman mahasiswa terhadap kode etik akuntan dan pemilihan karir sebagai akuntan.
Kata kunci: pemilihan karir, pemahaman kode etik profesi, pengakuan profesional


ABSTRACT

This study aims to determine the effect of students' understanding of the professional code of ethics towards career selection as an accountant and to determine the effect of professional recognition in moderating the understanding of professional ethics code to the selection of careers as accountants. The populations in this study are accounting students who are studying post graduate master of accounting. The number of samples used counted 95 people with data collection techniques through the distribution of questionnaires to respondents. The analysis test used is moderation regression. The result of the analysis shows that the understanding of accounting students who are studying the post graduate master of accounting on professional code of ethics has a positive effect on career selection as an accountant and professional recognition is able to moderate the understanding of the students' understanding of the accountant's ethics code and career selection as an accountant. Keywords: career selection, understanding of professional code of ethics, professional recognition

Downloads

Published

2019-01-26

Issue

Vol. 3 No. 2: Desember 2018

Section

Artikel

License

Creative Commons License

JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).