Pengaruh Persepsi Penghargaan Finansial Dan Nilai-Nilai Sosial Terhadap Pemilihan Profesi Akuntan (Mahasiswa Prodi Akuntansi UMT)

Abstract

This study aims to obtain evidence regarding the influence of Perception of Financial Awards and Social Values on the Selection of Accounting Professions. This study used purposive sampling technique and accidental sampling and obtained a sample of 96 force accounting students in 2016 taken in the 2018/2019 academic year. Testing the hypothesis in this study was carried out by using multiple linear regression test analysis. The results of the first research hypothesis indicate that in the model there is a significant effect of Financial Award Perception on the Selection of Accountant Profession, with the results of tcount> t table (3,285> 1,985) which illustrates that the financial rewards obtained from the profession will be greater if the company or client uses these services are large. Willingness to choose the accounting profession will be even greater if the financial awards received are also large. then the results of the second research hypothesis show that Social Values influence the Selection of Accountant Profession with the results of tcount> ttable (3.118> 1.985), Social Values view work assignments in public accountants more often interact with clients or external parties. With this, public accountants can add colleagues / friends and can increase their knowledge outside the field of accounting because of the interactions they make while working not only with fellow accountants, but also with professional experts in other fields.Keywords: Financial Reward, Social Values, Selection of Accountant Professions