FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI KANTOR AKUNTAN PUBLIK BIG 4
DOI:
https://doi.org/10.61769/jabs.v6i1.510Abstract
ABSTRACT
In this era of globalization, English language skills are increasingly needed because more and more companies in Indonesia require their workers to be able to master English. Another thing that companies pay attention to in selecting their employees is through academic achievement, which can be measured through the Grade Point Average of a graduate. In the accounting department, the number of students with female gender tends to be more than male, this illustrates the interest that women have to become accountants is higher than that of men. Big 4 accounting firms are the international companies engaged in audit services, and is the largest Public Accounting Firm on an international scale. This study aims to see whether TOEFL scores, academic achievement, and gender affect the interest of accounting students to have a career in the Big 4 Accounting Firms. This study includes 105 accounting student respondents from class 2017 to 2019. The data processing method used is hypothesis testing and multiple linear regression analysis. The results obtained from this study are TOEFL scores, academic achievement and gender either partially or simultaneously have a positive effect on the interest of accounting students to have a career in the Big 4 Accounting Firms.
Keywords: Academic Achievement, Gender, Big 4 Accounting Firms
ABSTRAK
Pada era globalisasi ini, kemampuan berbahasa Inggris semakin dibutuhkan karena semakin banyak pula perusahaan di Indonesia yang mensyaratkan pekerjanya untuk mampu menguasai bahasa Inggris. Hal lainnya yang menjadi perhatian para perusahaan dalam memilih karyawannya adalah melalui prestasi akademik, yang dapat diukur melalui Indeks Prestasi Kumulatif seorang lulusan. Pada jurusan akuntansi, jumlah mahasiswa dengan jenis kelamin perempuan cenderung lebih banyak dibandingkan dengan laki laki, hal ini menggambarkan minat yang dimiliki perempuan untuk menjadi akuntan lebih tinggi dibandingkan dengan laki laki. Big 4 Accounting Firms merupakan salah satu perusahaan internasional yang bergerak di bidang jasa audit, dan merupakan Kantor Akuntan Publik terbesar dengan skala internasional. Penelitian ini bertujuan untuk melihat apakah Skor TOEFL, Prestasi Akademik, dan Gender berpengaruh terhadap minat mahasiswa akuntansi untuk berkarir di Big 4 Accounting Firms. Penelitian ini mencakup 105 responden mahasiswa akuntansi dari angkatan 2017 hingga 2019. Metode pengolahan data yang digunakan adalah uji hipotesis dan analisis regresi linear berganda. Hasil yang didapatkan dari penelitian ini adalah Skor TOEFL, Prestasi Akademik dan Gender baik secara parsial atau simultan berpengaruh secara positif terhadap minat mahasiswa akuntansi untuk berkarir di Big 4 Accounting Firms.
Kata kunci: Prestasi Akademik, Gender, Kantor Akuntan Publik - Big 4
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