Item Characteristic Curve B. Item Information Curve

D ISKUSI

Panel A - Perbandingan Anggota IAPI antara Laki-laki dan Perempuan*’

Praktek atau

Jumlah

Praktek

tanpa KAP

883 Perempuan

L a k i-la k i

1,111 Panel B - Perbandingan Peserta Lulus USAP antara KAP dan NonKAP

U j ia n K e t ig a s e t e l a h U j ia n Keempat

" Sumber: Direktori Anggota IAPI 2009 (data diolah)

P e s e r t a d e n g a n u m u r y a n g s e m a k in m u d a t e r n y a t a s e m a k in b e s a r k e m u n g k i n a n u n tu k lu lu s u jia n . H a s il in i m e n g i n d i k a s i k a n U S A P s e b a i k n y a d ia m b il s e s e g e r a m u n g k i n s e te la h lu lu s k u lia h . K e a d a a a n in i m u n g k i n d i s e b a b k a n s e m a k i n

G am b ar 3 J u m la h P e s e r t a d a n P r o p o r s i L u lu s U S A P 1 9 9 7 - 2 0 0 6 b e r d a s a r k a n U m u r

U jia n in i j u g a m e n j a d i d a y a t a r i k b a g i m e r e k a y a n g b e k e r j a d i p e r u s a h a a n s w a s ta , p e m e r i n t a h a n m a u p u n a k a d e m i s i , s e b a g a i m a n a d i i n d i k a s i k a n o le h j u m l a h p e s e r t a K A P d a n n o n - K A P y a n g s e im b a n g . P e n e l i t i a n le b ih la n j u t ( T a b e l 9 ) m e n u n j u k k a n b a h w a p r o p o r s i k e l u l u s a n p e s e r t a u jia n y a n g b e k e r j a d i k a n t o r a k u n t a n p u b l i k s e c a r a k o n s is te n s ig n if ik a n le b ih b e s a r d a r i p a d a p r o p o r s i k e l u l u s a n p e s e r t a

272 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , D e s e m b e r 2 0 0 9 , Vol. 6, N o . 2, h a l 2 4 5 - 2 7 7

u j i a n y a n g b e k e r j a d i s e k t o r l a i n n y a ( p e r u s a h a a n s w a s ta , p e m e r i n t a h a n , a k a d e m i s i ,

d a n la in n y a ) . P r o p o r s i k e l u l u s a n p e s e r t a b e k e r j a d i p e r u s a h a a n s w a s t a s ig n if ik a n l e b ih k e c i l d a r i p a d a p r o p o r s i k e l u l u s a n p e s e r t a b e k e r j a d i s e k t o r p e m e r i n t a h a n , sementara proporsi kelulusan peserta bekerja di sektor pemerintahan tidak berbeda s i g n i f i k a n d e n g a n p r o p o r s i k e l u l u s a n p e s e r t a b e k e r j a d i s e k t o r a k a d e m is .

Tabel 9 U j i B e d a P r o p o r s i L u lu s P e s e r t a b e k e r j a

d i K a n t o r A k u n t a n P u b lik , P e r u s a h a a n S w a s t a , P e m e r i n t a h a n , A k a d e m i s i,

d a n L a in n y a

Lainnya (5) Jumlah P a n e l A - P r o n o r s i L u lu s

63 47 15 21 525 Tidak Lulus

87 218 2 ,1 7 8 Proporsi Lulus

P,>P2

P,>P3

P ! > P*

P,>PS

z = 6 .2 4 * * * PRIV (2)

Pi<P3

p,

P2>Pi

P3>P5

z — 3 .9 1 * * * EDU (4)

z = 1 .2 4

P^Ps z= 1.86**

PUB = sektor pekeijaan peserta ujian pada kantor akuntan publik, PRIV = sektor pekerjaan peserta ujian pada perusahaan swasta, GOV = sektor pekeijaan peserta ujian pada sektor pemerintahan, EDU = sektor pekeijaan peserta ujian sebagai akademisi, Lainnya = sektor pekeijaan peserta ujian pada sektor selain PUB, PRIV, GOV, EDU maupun peserta ujian yang tidak bekerja. *** tingkat kepercayaan pada i persen berdasarkan uji satu arah.

** tingkat kepercayaan pada 5 persen berdasarkan uji satu arah.

T i n g k a t k e l u l u s a n s e l u r u h p e s e r t a U S A P m a s i h r e l a t i f r e n d a h s e k i t a r 2 4 ,1 0 p e r s e n d a r i k e s e l u r u h a n p e s e r t a u j i a n 1 9 9 7 - 2 0 0 6 ; d e n g a n h a n y a 4 ,2 p e r s e n y a n g

b e r h a s i l lu lu s p a d a k e s e m p a t a n p e r ta m a . S e b a g ia n b e s a r d a r i p e s e r t a lu lu s U S A P p a d a k e s e m p a t a n k e e m p a t; n a m u n lu lu s p e r m a t a u jia n p a d a k e s e m p a t a n p e r t a m a memberi kontribusi terbesar terhadap kelulusan USAP. Dengan demikian, pola k e l u l u s a n U S A P d a p a t d ip r e d ik s i b e r d a s a r k a n h a s il u jia n p e r m a t a u j i a n p a d a

k e s e m p a t a n p e r ta m a . M e n u r u n n y a p r o p o r s i lu lu s p e r m a t a u j i a n d i k e s e m p a t a n

G a n i, L e o , U jia n S e r tifi k a s i A k u n t a n P u b lik : D e te r m in a n , P o la . 273

d a n k e tig a , n a m u n a g a k s e d i k i t m e n u r u n p a d a k e s e m p a t a n te r a k h ir . J u m l a h p e s e r t a lu lu s k e s e l u r u h a n d a n p e s e r t a lu lu s y a n g b e k e r j a d i K A P p a d a m a s i n g - m a s i n g kesempatan dapat dilihat pada Tabel 8 Panel B.

U n t u k s e l u r u h p e s e r t a , p r o p o r s i lu lu s m a t a u jia n P A K s e c a r a s ig n if ik a n le b ih k e c il d ib a n d i n g p r o p o r s i lu lu s m a t a u jia n A U D , A M K d a n S I A ; n a m u n t i d a k

b e r b e d a d e n g a n P H K (T a b e l 6 P a n e l A ) . D i s is i la in p r o p o r s i lu lu s m a t a u j i a n S I A s e c a r a k o n s i s t e n s ig n if ik a n le b ih b e s a r . H a s i l in i k e m u n g k i n a n d i s e b a b k a n m a te r i y a n g d iu j i k a n d i P A K l e b i h b a n y a k d a n b e r v a r i a s i s e r t a m e n g a k o m o d a s i

p e r k e m b a n g a n s t a n d a r a k u n ta n s i. S e d a n g k a n p a d a m a t a u jia n A U D , p r o p o r s i lu lu s p e s e r t a y a n g b e k e r j a d i K A P a d a la h t e r t i n g g i ( G a m b a r 2 P a n e l B ) , m e n g i n g a t auditing merupakan pekerjaan yang dilakukan akuntan publik sehari-hari. Kajian

le b ih l a n j u t p e r l u d i l a k u k a n d e n g a n m e n g a i t k a n la t a r b e l a k a n g p e m b u a t s o a l s e h i n g g a d a p a t d ia n a l i s i s a p a k a h s o a l u jia n s u d a h s e s u a i u n t u k m e n c a p a i t u j u a n

p e n y e l e n g g a r a a n u jia n . S e c a r a k e s e l u r u h a n h a s il u ji a ta s d a t a s a m p e l d e n g a n I T E M A N m a u p u n BILOG menunjukkan soal USAP tidak valid dan reliabel. Namun paket soal yang t i d a k r e lia b e l d a p a t m e n g h a s i l k a n p r o p o r s i k e l u l u s a n y a n g p a l i n g r e n d a h ( H U K U M ) s e k a l i g u s p a l i n g t in g g i ( S I A ) d i a n t a r a s e m u a m a t a u jia n . H a s i l u ji t e n t a n g v a l i d i t a s

d a n r e l i a b i l i t a s s o a l d a la m p e n e l i t i a n in i m e m i l i k i k e t e r b a t a s a n y a n g d i s e b a b k a n o le h d a ta y a n g d iu ji h a n y a m e l i p u t i 3 p e r i o d e u jia n p a d a h a l u j i a n t e l a h d i l a k s a n a k a n s e b a n y a k 2 2 p e r io d e ; s e h i n g g a h a s il u ji m a s i h b e l u m d a p a t m e n u n j u k k a n k e a d a a n y a n g s e b e n a r n y a . S e la in itu , j u m l a h p e s e r t a d i s e t i a p m a t a u j i a n j u g a m a s i h k u r a n g

d a r i s a m p e l m i n i m u m 2 0 0 u n t u k p e n g o l a h a n d a ta . T a b e l 3 m e n u n j u k k a n s a m p e l p e n e l i t i a n in i a d a la h m i n i m u m 5 7 p e s e r t a d a n m a k s i m u m 1 5 4 p e s e r ta . D i s a m p i n g itu , a n a l i s i s s e c a r a k u a l i t a t i f t i d a k d ila k u k a n k a r e n a k e t e r b a t a s a n d a ta y a n g d i p e r o l e h

274 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , D e s e m b e r 2 0 0 9 , Vol. 6, N o . 2, h a l 2 4 5 - 2 7 7

K ESIMPULAN

P e s e r t a la k i- la k i m e m ilik i k e s e m p a t a n y a n g s a m a d e n g a n p e s e r t a p e r e m p u a n .

H a s il in i t i d a k s e s u a i d e n g a n h i p o t e s a b a h w a t e r d a p a t p e r b e d a a n k e m u n g k i n a n lu lu s u j i a n p e s e r t a b e r d a s a r k a n j e n i s k e la m in . P e n e l i t i a n in i j u g a m e m b u k t i k a n b a h w a s e m a k in m u d a p e s e r t a u jia n s e m a k in s i a p m e r e k a m e n g h a d a p i u jia n k a r e n a m e r e k a c e n d e r u n g m e m i l i k i w a k t u y a n g le b ih b a n y a k u n t u k m e m p e r s i a p k a n d ir i d a n m e n g u a s a i t e o r i y a n g b a r u s a ja

d i p e r o l e h d i b a n g k u k u lia h . S e h i n g g a p e l u a n g lu lu s p e s e r t a b e r k u r a n g d e n g a n s e m a k i n b e r t a m b a h n y a u s i a p e s e r ta . Sesuai dengan ekspektasi, peserta ujian yang bekerja di KAP memiliki p e l u a n g l u l u s y a n g le b i h b e s a r d i b a n d i n g k a n p e s e r t a l a i n n y a y a n g t i d a k b e k e r j a d i K A P ( n o n - K A P ) . H a s il in i s e s u a i d e n g a n t u j u a n U S A P u n t u k m e m b e r i k a n s e r tif ik a s i k e p a d a m e r e k a y a n g b e r k a r i r d a n b e r p r a k t i k s e b a g a i a k u n t a n p u b lik .

Perubahan pola pendidikan akuntansi di Indonesia dengan mengadakan P r o g r a m P e n d i d i k a n P r o f e s i A k u n t a n s i (P P A k ) t i d a k m e n i n g k a t k a n k e m u n g k i n a n lu l u s U S A P . H a s il p e n e l i t i a n m e n u n j u k k a n b a h w a p e s e r t a n o n - P P A k m e m i l i k i k e s e m p a t a n y a n g s a m a u n t u k lu lu s U S A P . H a s il in i p e r l u d i c e r m a t i m e n g i n g a t p e m b e r l a k u a n p o l a p e n d i d i k a n t e r s e b u t b a r u a d a p a d a t a h u n 2 0 0 2 d a n u n t u k itu

perlu dikaji kembali apakah perubahan pola pendidikan tersebut memang efektif

d a l a m r a n g k a m e m p e r s i a p k a n i n d iv id u u n t u k m e n ja d i p r o f e s i o n a l a k u n t a n p u b lik .

P e n e l i t i a n m e n u n j u k k a n t e r d a p a t b e d a p o l a k e l u l u s a n a n t a r m a t a u jia n . M a t a u j i a n P H K d a n P A K k o n s i s t e n m e n u n j u k k a n t i n g k a t k e l u l u s a n y a n g le b ih k e c il dibanding AUD, AMK dan SIA. Penelitian juga menunjukkan terdapat beda pola k e l u l u s a n U S A P a n t a r k e s e m p a t a n u jia n . P r o p o r s i lu lu s U S A P p a d a k e s e m p a t a n k e e m p a t a d a l a h y a n g t e r tin g g i. S e p e r t i n y a p e s e r t a h a r u s m e n g u l a n g m in im a l d u a k a l i a g a r d a p a t lu lu s U S A P s e b a g a i m a n a d iin d i k a s i k a n o l e h t i d a k s ig n i f i k a n n y a

b e d a p r o p o r s i lu lu s a n t a r a k e s e m p a t a n k e d u a d a n k e tig a , s e r t a k e t i g a d a n k e e m p a t. K e l u l u s a n U S A P d a p a t d i p r e d i k s i b e r d a s a r k a n h a s il u j i a n p e r m a t a u j i a n p a d a k e s e m p a t a n p e r ta m a .

H a s i l u j i v a l id ita s d a n r e l i a b i l i t a s s o a l u jia n , k e c u a l i m a t a u j i a n A M K , m e n u n j u k k a n b a h w a s o a l u j i a n U S A P m a s i h b e lu m m e m e n u h i n ila i m i n i m u m u n t u k d i s e b u t v a lid d a n r e lia b e l . K e s i m p u l a n in i d ip e r o le h d a la m k o n d i s i d a ta y a n g

d i a n a l i s i s m a s i h b e l u m m e m e n u h i j u m l a h s a m p e l m in im u m u n t u k p e n g o l a h a n d a ta

d a n b e l u m d a p a t m e n g g a m b a r k a n k e a d a a n y a n g s e b e n a r n y a k a r e n a d a ta y a n g d iu ji

G a n i, L e o , U jia n S e r tifi k a s i A k u n t a n P u b lik : D e te r m in a n , P o la . 275

h a n y a m e lip u ti 3 d a r i 2 2 p e r i o d e u j i a n y a n g te l a h d i l a k s a n a k a n . U n t u k p e n e l i t i a n m e n d a t a n g d is a r a n k a n a g a r m e m p e r b a n y a k j u m l a h s a m p e l d a n m e l a k u k a n a n a l i s i s

b u t i r s o a l s e c a r a k u a lita tif . D e n g a n a n a l i s i s k u a l i t a t i f , v a l i d i t a s d a n r e l i a b i l i t a s

UCAPAN TERIMA KASIH

D a t a a d a la h m i l i k I n s t i t u t A k u n t a n I n d o n e s i a s e b a g a i p e l a k s a n a U jia n S e r tif ik a s i A k u n ta n P u b li k . T e r im a k a s i h k e p a d a B a p a k A h m a d i H a d i b r o t o d a n r e k a n - r e k a n p e n g u r u s I A I y a n g t e la h m e m b e r i a k s e s a ta s d a ta .

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D i f f e r e n c e s in A c c o u n t i n g E d u c a tio n : A n U n d e r g r a d u a t e E x p l o r a t i o n .”

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A c c o u n tin g E d u c a tio n

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D u b a i, 2 0 0 8 . K o h , M .Y . a n d H .C . K o h . “ T h e D e t e r m i n a n t s o f P e r f o r m a n c e in a n A c c o u n t a n c y

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A c c o u n tin g E d u c a tio n

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