Perbedaan Kecenderungan Mahasiswa Akuntansi Pria dan Wanita dalam Mengambil Sertifikasi Akuntan Publik

Lukas Aland Prajetno

doi:10.23887/jppsh.v7i1.34649

Authors

Lukas Aland Prajetno Universitas Katolik Soegijapranata, Semarang, Indonesia https://orcid.org/0000-0001-8238-8456

DOI:

https://doi.org/10.23887/jppsh.v7i1.34649

Keywords:

Kecenderungan Mahasiswa, Keyakinan Diri, Sertifikasi Akuntan Publik

Abstract

Jumlah anggota Ikatan Akuntan Publik Indonesia tergolong sangat minim dan masih didominasi oleh pria. Penelitian ini bertujuan untuk menganalisis perbedaan kecenderungan mahasiswa akuntansi pria dan wanita dalam mengambil sertifikasi akuntan publik. Jenis penelitian ini merupakan penelitian kausal. Populasinya yaitu mahasiswa aktif Program Studi Akuntansi, sejumlah 932 mahasiswa. Sampel menggunakan rumus Slovin dengan tingkat keyakinan 95%, dan ditemukan sampel minimal sejumlah 280 mahasiswa. Data dalam penelitian ini adalah data primer yang dikumpulkan langsung dengan computer delivered survey melalui Google Form. Teknik analisis data menggunakan analisis kuantitatif dan kualitatif. Uji regresi sederhana dilakukan untuk mengetahui pengaruh keyakinan diri dan hasil yang diharapkan terhadap kecenderungan mahasiswa mengambil sertifikasi akuntan publik. Penelitian ini menemukan bahwa ada perbedaan kecenderungan mahasiswa akuntansi pria dan wanita dalam mengambil sertifikasi akuntan publik. Perbedaan tersebut disebabkan oleh perbedaan keyakinan diri dan hasil yang diharapkan. Pria memiliki kecenderungan yang lebih tinggi untuk mengabil sertifikasi akuntan publik. Hasil penelitian ini diharapkan dapat mendorong para pendidik untuk mendukung keyakinan mahasiswa terhadap dirinya dan memberikan wawasan mengenai berbagai hal menarik yang bisa diperoleh dalam suatu.

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