Pengaruh Motivasi Karier, Motivasi Ekonomi, Dan Motivasi Gelar Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi

Abstract

Accounting profession education (PPA) established to graduate a professional accountant in the future. The PPA program will not produce a professional accountants which acceptable by the company if the students did not have high motivation to study accounting in professional way . Based on this backround the objectives of this research is to analyzed if carrier motivation, economic motivation, and title motivation have some effects on accounting students interest to enroll in PPA program at Economics and Business Faculty of Diponegoro University. The sample of this research using direct survey method that distributed to 100 respondents of accounting students in Economics and Business Faculty of Diponegoro University that has been finished auditing subject. Data in this research were obtained using questionnaires and were analyzed. The hypothesis testing in this research using multiple regression analysis with SPSS release 19. The result of this analysis showed that career motivation and title motivation significantly affect for accounting students interest to enroll in PPA program. It indicates that a self motivation for having an accountant title is more competitive than just graduates from accounting under gradute program, so they become more professional and get better carieer in accounting. On the other side, economic motivation has no significant effect for accounting students interest in PPA. This probably happen because there is a point of view that having an accountant title and a good carieer can improve their economic welfare. PENDAHULUAN Saat ini akuntansi merupakan salah satu jurusan di fakultas ekonomi yang sangat diminati oleh mahasiswa. Menurut penelitian Basuki (1999) dalam Ariani (2004) menyebutkan bahwa rata-rata mahasiswa memilih jurusan akuntansi dilandasi oleh keinginan untuk menjadi profesional di bidang akuntansi, selain itu juga termotivasi dengan anggapan bahwa akuntan sangat dibutuhkan oleh perusahaan dan organisasi indonesia atau secara global di masa yang akan datang. Menurut Sundem 1993 (dalam Widyastuti, 2004) pendidikan akuntansi harus menghasilkan akuntan professional sejalan dengan perkembangan kebutuhan akan jasa pada abad yang akan datang. Pendidikan akuntansi yang tidak menghasilkan akuntan yang profesional tidak akan laku di pasaran tenaga kerja. Pendidikan profesi akuntansi di Indonesia awalnya didasari oleh peraturan Undang-undang No.34 tahun 1954 tetapi, karena dianggap kurang adil bagi lainnya sehingga diterbitkan peraturan Surat Keputusan Menteri Pendidikan Nasional Nomor. 179/U/2001 tentang penyelenggaraan Pendidikan Profesi Akuntan (PPAk) yang menyatakan bahwa lulusan sarjana strata satu (S1) jurusan akuntansi berkesempatan menempuh Pendidikan