THE ANALYSIS OF FACTORS THAT MOTIVATE TO SELECT AN ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN.
THE ANALYSIS OF FACTORS THAT MOTIVATE TO SELECT AN
ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING
MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN
A THESIS
Submitted to the Graduate Program of Accounting
in Partial Fulfillment for Economic Degree
By:
IVANA SRIWILONA SIMAMORA
REG. 7121220008
FACULTY OF ECONOMICS
STATE UNIVERSITY OF MEDAN
2016
ABSTRAK
Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi
tentang faktor-faktor yang berpengaruh terhadap pengetahuan pemilihan karir.
Persepsi mahassiswa dalam penelitian ini diukur dengan variabel Professional
Intrinsic Value, Flexibility of Work, Parent Support, Social Value, dan
Professional Recognition.
Pengumpulan data dilakukan melalui penyebaran kuesioner kepada
mahasiswa akuntansi Universitas Negeri Medan, Universitas Sumatera Utara, dan
Universitas Islam Negeri Sumatera Utara. Sampel yang digunakan sebanyak 145
responden. Analisis data pada penelitian ini menggunakan SPSS versi 21.
Penelitian ini memiliki nilai Adjusted R Square senilai 0,440 yang artinya
berpengaruh sebesar 44% dari variabel independen tersebut. Sedangkan nilai
Fcount sebesar 2,824 dengan signifikan dibawah 0,05. Nilai uji T signifikannya
juga beragam diantaranya X1=0,000 ,X2=0,167 ,X3=0,002 ,X4=0,001 ,X5=0,000.
Hasil penelitian ini menunjukkan variabel Professional Intrinsic Value,
Parent Support, Social Value and Professional Recognition memiliki pengaruh
yang signifikan pada pengetahuan tentang pemilihan karir, tetapi variabel
Flexibility of Work menunjukkan hasil bahwa variabel tersebut tidak memberikan
pengaruh yang signifikan terhadap pengetahuan pemilihan karir akuntan.
Kata Kunci: Professional Intrinsic value, Flexibility of Work, Parent Support,
Social Value, dan professional Recognition.
ABSTRACT
The aim of this research is to identify the perception of accounting
students about the factors which accounting career knowledge. In this research,
the student’s perception is measured by Professional Intrinsic value, Flexibility of
Work, Parent Support, Social Value, dan professional Recognition.
The method of collecting data was done by surveyed respondent of State
University of Medan, University of North Sumatera and Public Islamic University
of North Sumatera accounting student. The amount of sample were 145
respondent. Data analysis of this research using SPSS version 21.
This research has Adjusted R Square value 0,440 which is 44% from
independent variable. Whereas the Fcount value 2,824 with significantly less than
0,05. T-test value have different significantly like X1=0,000 ,X2=0,167
,X3=0,002 ,X4=0,001 ,X5=0,000.
The result of the analysis showed variable Professional Intrinsic Value,
Parent Support, Social Value and Professional Recognition have a significant
influence on accountant career knowledge in selection career, but Flexibility of
Work variables analysis result showed these variable have no effect significantly
to accountant career knowledge in selection career.
Keyword : Professional Intrinsic value, Flexibility of Work, Parent Support,
Social Value, dan professional Recognition.
ACKNOWLEDGEMENTS
Praise and worship are belong to the Lord and His Son, Jesus Christ who
has been awesomely blessing the writer to accomplish this study as a partial
fulfillment of the requirements in obtaining S1 degree of Accounting Department,
Faculty of Economy, State University of Medan.
The writer obviously came accross many kinds of difficulties during the
writing process of this study, due to lack of knowledge and experience.
Neverthrless, there are many people around who care and love her, shower her
with either spirit or encouragement, comment and advise too, thus she could
completely finish this study.
So due to those helping family and friends, lecturer and her supervisior,
writer would like to express her sincere to the following people:
1. Prof Dr. Syawal Gultom, M.Pd as The Rector of State University of Medan
2. Prof Indra Maipita M.Si, Ph.D as The Dean in Faculty of Economy
3. Dr Eko Wahyu Nugrahadi M.Si as Deputy dean of academics in Faculty of
Economy UNIMED
4. Drs Ami Dilham M.Si as Deputy dean of academics in Faculty of Economy
USU
5. Dr Muhammad Yafiz M.Ag as The Dean in Faculty of Economy UIN - SU
6. Muhammad Ishak, SE, M.Si, Ak, CA as The Head of Accounting Department
and my thesis tutor.
7. Dr. Nasirwan, SE, M.Si, Ak,CA as The Secretary of Accounting Department
8. Mr Chandra Situmeang SE., M.SM , Mr Jihen Ginting SE., M.Si., Ak., CA and
Mrs Tapi Rumondang SE., M.Si., Ak., CA as her lovely Examiner, who give
her a support and suggestion in this thesis.
9. Mr Muhammad Rizal SE., M.Si as my academic tutor along in UNIMED.
10.
All Lectures of Accounting Department in handling over the knowledge
during his academic years.
11.
Thankyou for Broth Ricky Adrian in Accounting Department with all your
support.
12.
Profuse thanks and greatful to her beloved parents Drs B Simamora
SH.,MH and N. Harianja AM.Keb along with her sisters and brothers, Helena
Simamora AM.K , Nurlaidy Joice Simamora Spd., M.Hum, Sylvia K
Simamora SE, Harry M Simamora S.HUT and Frans Benyamin Simamora.
My Brother in Law Both Sitorus Boltok and my Little Angeel Stefanny,
Belvania, Celine (trioboltog) for suporting her either moral or materials.
Special thanks to her super mom, who always be there when her need your
advice and support. Love you so mom.
13.
Thanks to my special brother Bg Joe along this 7 years that you are given
to me thankyou for your support, you are nice.
14.
Thanks to her bestfriend, Be-6 (Cherlys,Dwi,Lilis,Maria,Herwin), Ade,
Inonkz, NadySU who have assisted her in accomplishing this Thesis, her love
so.
15.
Thanks to her friend in Accounting Department. Specially for B Class of
Accounting.
16.
Thanks to Muammar Prawira as my tutor along this time to do her thesis.
17. Thanks to the whole of her families and friends antire the world who had
helped the writer finishing this Thesis.
Finally the writer hope that this Thesis will provide some benefits to all of you.
Thanks
Medan,
March 2016
Ivana SriWilona Simamora
REG. 7121220008
CONTENTS
ABSTRACT
ACKNOWLEDGEMENTS ..................................................................... i
CONTENTS ............................................................................................... iv
TABLE OF CONTENT ........................................................................... ix
PICTURE OF CONTENT ....................................................................... x
APPENDIX OF CONTENT ................................................................... xi
CHAPTER I PREFACE ..........................................................................
1
1.1 Introduction ..................................................................................
1
1.2 Identification of Problem ..............................................................
5
1.3 The Scope of Problem ...................................................................
5
1.4 The Problems of Study ..................................................................
6
1.5 Research Purposes ........................................................................
6
1.6 The Benefits of Research .............................................................
7
CHAPTER II LITERATURE STUDY ...................................................
9
2.1 Theoritical Framework ..................................................................
9
2.1.1 Theory of Planned Behavior ...............................................
9
2.1.2 Sense Perception ................................................................. 14
2.1.2.1 Intern Factors ........................................................ 14
2.1.2.2 Exern Factors ........................................................ 15
2.1.3 Professional Sense and Accountant ..................................... 16
2.1.3.1 Professional Sense .................................................. 16
2.1.3.2 Understanding Accountant ..................................... 16
2.1.3.3 Public Accountant .................................................. 17
2.1.3.4 Company Accountant ............................................. 18
2.1.3.5 Educator Accountant .............................................. 19
2.1.3.6 Government Accountant ......................................... 19
2.2 The Factor that Motivates Career Choice knowledge .................... 20
2.3 Previous Research ......................................................................... 23
2.4 Framework ................................................................................... 25
2.5 Hypothesis .................................................................................... 26
CHAPTER III RESEARCH METHODE............................................... 27
3.1 Research Location......................................................................... 27
3.2 Population and Sample.................................................................. 27
3.2.1 Population ........................................................................... 27
3.2.2 Sample ................................................................................ 27
3.3 Type and Data Sources ................................................................. 28
3.4 Data Collection Techniques .......................................................... 28
3.5 Variabel Research and Operational Defenition .............................. 29
3.5.1 Variabel Research ............................................................... 29
3.5.1.1 Operational Defenition ........................................... 29
3.5.1.1.1 Professional Intrinsic Value .................... 29
3.5.1.1.2 Flexibility of Work .................................. 29
3.5.1.1.3 Parent Support ........................................ 30
3.5.1.1.4 Social value ............................................. 30
3.5.1.1.5 Professionalism Recognition ................... 30
3.5.1.1.6 Accountant Career Knowledge .. ............. 30
3.5.2 Analysis Techniques Data ................................................... 33
3.5.2.1 The Quality of Data ............................................... 33
3.5.2.1.1 Test Validity............................................ 33
3.5.2.1.2 Test Reability .......................................... 34
3.5.2.2 The Assumption Classic Test ................................. 34
3.5.2.2.1 The Normality Test ................................. 34
3.5.2.2.2 The Multicolonierity Test ........................ 35
3.5.2.2.3 The Heterokedastisity Test ...................... 35
3.5.2.3 The Technique Analysis .......................................... 36
3.5.2.3.1 Data Model Analysis ............................... 36
3.5.2.4 The Hypotesis Test ................................................. 37
3.5.2.4.1 F Test ...................................................... 37
3.5.2.4.2 T Test ..................................................... 37
3.5.2.4.3 The Coefficients Determination (R2) ....... 38
CHAPTER IV RESEARCH RESULT AND DISCUSSION .................. 39
4.1 Research Result ............................................................................ 39
4.1.1 Sample Overview ............................................................... 39
4.1.2 Description of Distribution the Questionnaire ...................... 39
4.1.3The Analysis Data ............................................................... 42
4.1.3.1 Testing the Quality of Data..................................... 42
4.1.3.1.1 Validity Test .......................................... 42
4.1.3.1.2 Reliability Test ...................................... 46
4.1.3.1.3 Descriptive Statistics ............................. 48
4.1.3.2 The Assumption Classical Test ............................... 48
4.1.3.2.1 Normality Test ....................................... 48
4.1.3.2.2 Multikoloniarity Test .............................. 51
4.1.3.2.3 Heterokedasticity Test ............................. 52
4.1.3.3 Simple Regression Linear ....................................... 53
4.1.3.3.1 Analysis Simple Regression .................... 53
4.1.3.4 Multiple Analysis Regression ................................. 57
4.1.3.5 Hypotesis Test ......................................................... 60
4.1.3.5.1 Adjusted R Square .................................. 60
4.1.3.5.2 F Test ...................................................... 61
4.1.3.5.3 T Test ..................................................... 62
4.2 Discussion
.............................................................................. 63
4.2.1 The Influence of Professional Intrinsic Value
by Accountant Career Knowledge ...................................... 63
4.2.2 The Influence of Flexibility of Work
by Accountant Career Knowledge ...................................... 64
4.2.3 The Influence of Parent Support
by Accountant Career Knowledge ....................................... 64
4.2.4 The Influence of Social Value
by Accountant Career Knowledge ....................................... 65
4.2.5 The Influence of Professional Recognition
by Accountant Career Knowledge ....................................... 67
CHAPTER V CONCLUTION AND RECOMMENDATIONS ........... 69
5.1 Conclution .................................................................................... 69
5.2 Limited Research ......................................................................... 70
5.3 Recommendations ...................................................................... 70
REFERENCES ....................................................................................... 72
APPENDIX
Table of Content
Operational Defenition ........................................................................... 29
Description of Distribute Questionaire ...................................................
38
Characteristic Description of Respondents by the Year .............................. 38
Characteristic Description of Respondents by the Age ............................... 39
Characteristic Description of Respondents by the University ...................... 40
Validity Conclution of Professional Intrinsic Value ................................... 41
Validity Conclution of Flexibility of Work .............................................. 42
Validity Conclution of Parent Support .................................................... 43
Validity Conclution of Social Value ....................................................... 43
Validity Conclution of Professional Recognition ...................................... 44
Reliability Test Conclution of Questionaire ............................................. 45
Conclution of Multicoloniarity Test with Tolerance and VIF ..................... 49
The Result of Simple Regression ............................................................ 51
Conclution of Regretion Analysis ........................................................... 54
Conclution of F Test ............................................................................. 57
Summary of T Test .............................................................................. 58
Picture of Content
Theory of Plannned Behavior by Azjen ......................................................... 10
The Factors that Motivation Perception by Robbins ....................................... 15
Framework ..................................................................................................... 24
Normal P-P Plot of Regression Standardized Residual ................................... 47
Appendix of Content
Appendix – I
1. Questionaire
2. The Record of Data
Appendix – II
1. Validity Conclution
2. Reliability Conclution
Appendix – III : Administration Letter
i
1
CHAPTER I
PREFACE
1.1 Introduction
Indonesian economical now is growth. It is proven by a company or small
businesses that need workers. This condition gives opportunities to have a high
quality and improve the performance of company and advance the economy.
Accounting major Students as a candidate of labor expected contributes to
advance the economy (Sinaga, 2010).
To indicate the career there are some consideration like motivation and
interest. According to Upardi and Anwar (2004:47) in Fauzia (2014) said that
motivation is a condition in personal someone who drives individual desire to
make certain activity to fullfil the purpose. Motivation is something that can be
concluded with something behavior that looked or existing on everyone will done
best behavior directed and get the target satisfaction .
A motivation in this career choice is the main problem. How accounting
students can motivate the election career for him soon. The development of
science and technology show better of the individual capability in the eyes of the
world. The progress make the condition of the science accounting increase
significantly.
During the improvement of science and technology make the accounting
career better than before. So this is the right time to required an accountant
profession. Accounting major student usually know an accountant career when
2
they have studied it before. According to Umar (2014) Knowing an accountant
career it can be from lectures advice who firstly know what is accountant it self.
The knowledge about that
career made the acounting major student can be
consider to choose the career in future.
Accounting major graduates can choose kinds of career with all views
based on. Preparation, planning, and career selection should be fix prepare as soon
as possible. In order to have proper the profession and do professional in their
work. Alternative in career choice is as much as scope of accounting graduates.
The accounting profession itself has many parts. There are public accountant and
non - public accountant (educators accountant, government accountant, firm
accountant). Some of these profession is just for accounting major graduates, all
the regulations about that profession is regulated by the government.
Now, there are many current accounting student wants to become a public
accountant or the other accountant. It shows a lot of graduates from university
want to continue their education profession path. Due to the terms UU No 5 in
2011 about a Public Accountant Profession, the auditor is required to have their
professional educational pathways specifically certification exam in advance.
From these explanation indicate that the accounting major student faced
with a choice accounting profession. With so many requirements to become an
accountant, affect the perception of accounting major student in the selection of a
career as an accountant become different. Sacrifice the time and substantial costs
become bartiers students in choosing an accountant career.
“Investor uncertainty about the reability of financial statements rocked an
already weak financial market during the letter part of 2001 and the first half of
3
2002. It brought into question the efectiveness of financial statement audit and
created a crisiss of credibility for the accounting profession.“
(Whittington/Pany:2010).
In New Zealand and other countries such as Australia, USA, and Canada
are also losing bright accounting graduates to other professions (Ahmed, et all ).
Themas (2008) in William Andersen thesis, said that the accounting
profession has demanded that the intensity of working time is very high though
not commansurate with the inncome earned by the accountant. This is one reason
why Indonesia has a bit of an accountant than other countries. Therefore, its
necessary for aquality of income and a very high performance accountant. It can
be seen through some of the results of existing research.
In career choice there are several factors affecting, like professional
intrinsic value, flexibility of work, family support, social values, and professional
recognition. Previous researcher Silvia Sinaga choose samples to cover consisting
of four Universities in Medan like State University of Medan, University of North
Sumatra, HKBP Nommensen University, and Muhammadiyah University of
North Sumatra. But researchers only chosee three free variable like professional
intrinsic value, flexibility of work, and family support. While there is still some
factors that can affect accountant career choice as financial rewards, professional
recognission, social value, work environtment and consideration.
According to Yendrawati (2007) the different between accounting students
look at factors of labor market considerations, while the factor of financial
rewards, professional training, professional recognition, the value of work
environtment do not have the different views. The author Collecting the data by
questionnaires with closed ended questionair, so the conclution truthly based on
4
data obtained through the questionnaire. For the responden itself the authors
choose an accounting major student of Jogja, so these result can only represent the
Jogja area.
Research of Widyasari (2010) have a common factor that is used and the
result showed that financial factors, prefessional recognition, social value, work
environment and consideration of labor market has an influence in the different
views of students on career choice, but of factors personality as a whole did not
show the differences in views.
Kunartinah (Oktavia, 2005:16) said that the factors which is influence the
student in choosing a career influenced by five factors, there are intrinsic factors,
earning a long-term and short term income, consideration of the labor market,
educational background High School, and the perception of the ratio profit and
loses become an accountant.
According to Sinaga in 2010 factors that support career choice accountant
in accounting students in terms of several factors including professional intrinsic
value , flexibility work and support family to be variate. Researchers interested to
examine for do replication to research Sinaga for 2010 by adding variable The
Recognition Professional and Social Value.
Writer choose to duplicate this research because writers want to know how
the factors who writers choose in motivating accountant career choice and do
research that focuses on accounting major student in State Universities in Medan.
5
Writers Choose title: “ The Analysis of Factors that Motivate to Select
an Accountant Career Knowledge for Accounting Major Students at State
Universities in Medan. “
1.2 Indentification of Problem
Based on the background problems that previously noted, then be
identification trouble is:
1.
Economical condition of Indonesia gives opportunities to improve the
perfomance of company.
2.
A main problem of select an accountant career is a motivation.
3.
Step to select an accountant career is need some preparation.
4.
Subtantial cost and sacrifice the time is some problem whether
someone select an accountant career
5.
Previous researcher choose some factor in their thesis like Do the
intrinsic value of the profession, the flexibility of work, support of the
family, the factor of financial rewards, professional training,
professional recognition, social value, work environment and
consideration.
6
1.3 The Scope of the problem
Because it matter to be scrupulous and writer many factor that motivates
career choice, hence writers set restrictions on variable research is the value of
intrinsic a profession, the flexibility of work, support of the family, professional
recognition and social value .
1.4 The Problems of Study
The problems of study in this research are:
1. Does the intrinsic value of profession influence on the choosen
accountant career knowledge at State Universities in Medan?
2. Does the flexibility of work influence on the choosen accountant career
knowledge at State Universities in Medan?
3. Does support of the family influence on the choosen accountant career
knowledge at State Universities in Medan?
4. Does professional recognition influence to choose an accountant career
knowledge at State Universities in Medan?
5. Does social value influence to choose an accountant career knowledge
at State Universities in Medan?
6. Do factors the intrinsic value of the profession, the flexibility of work,
support of the family, professional recognition and social value
influence in simultaneous to choose an accountant career knowledge at
State Universities in Medan?
7
1.5 Research Purposes
The purpose of this research are:
1.
To know whether the professional intrinsic value influence to choose an
accountant career knowledge in State University in Medan
2.
To know whether flexibility of work influence to choose an accountant
career knowledge in State University in Medan
3.
To know whether support of the family influence to choose an
accountant career knowledge in State University in Medan
4.
To know whether professional recognition influence to choose an
accountant career knowledge in State University in Medan
5.
To know whether social values influence to choose an accountant career
knowledge in State University in Medan
6.
To know whether the professional intrinsic value, flexibility work,
support of the family, recognition professional and social values
influence in simultaneous to choose an accountant career knowledge in
State University in Medan
8
1.6 The benefits of Research
Research is expected have a role in and useful in the development of the
science of economics especially accounting in the future. Uses this research are:
1.
For writer can increase and elaborating knowledge writer about the
factors that influences career choice knowledge an accounting major
students in State University in Medan .
2.
To an Accounting Major Students can be used as reference career
choice in the future .
3.
For next researchers can become a reference pertaining to career choice
accountant .
CHAPTER V
CONCLUSIONS AND RECOMMENDATIONS
1.1.Conclusions
According to the research conducted it can be drawn some conclusion that:
1. Professional Intrinsic Value has significantly influence on the career
selecting knowledge.
2. Flexibility of Work has not influence on the career selecting knowledge.
3. Parent Support has significantly influence on the career selecting
knowledge.
4. Social Value has significantly influence on the career selecting
knowledge.
5. Professional Recognition has significantly influence on the career
selecting knowledge.
6. Professional Intrinsic Value, Flexibility of Work, Parent Support, Social
Value, and Professional Recognition have significantly influence on the
career selecting knowledge.
7. Adjusted R Square value is 0,440 which is 44% from variable
Accountant Career knowledge can be explained by Professional Intrinsic
Value, Flexibility of Work, Parent Support, Social Value, and
Professinal Recognition variable. While the remaining 56 % were
described by other variables that are not explained by this research
model.
69
70
8. From F test we get Fcount around 2,824 in 0,05 significant dfl (k) = 5
(independent variabel) and df2 (n-k-l) = 139 significant value 0,000 <
0,05 can be concluded that the independent variable influential
simultaneously.
9. From T-Test the conclution is independent variable that can accepted
are Professional Intrinsic Value, Parent Support, social Value, and
Professional Recognition. It shown from significant value less than
0,05. While for Flexibility of Work not affect and what does mean H2
is rejected.
1.2.Limited Research
Of the research results above limitations of this research is as follows:
1. This research is only use accounting students in three State University as
a sample, so it is not fully reliable to the environment broader
2. This research is only use five independent variable, like the professional
intrinsic value, flexibility work, parent support, social value, and
professional recognition, while there is still some other factors that can
affect accountant career choice.
1.3.Recommendations
The researchers suggest to next researchers including the following:
1. This study will test profession intrinsic value, flexibility of work,
support family, social values, and professional recognition. For the next
71
reseachers should be used other factors such as personalitas factors,
gender equality, financial, and market consideration.
2. This research using only three Universities sample in Medan as
Universitas Negeri Medan (UNIMED), Universitas Sumatera Utara
(USU), and Universitas Islam Negeri Sumatera Utara (UIN-SU). To
researchers next expected to use sample which is broad for example all a
listing University on Medan.
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Students Career Choice in New Zealend.
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http://dataolah.blogspot.co.id/2012/08/regresi-berganda-uji-f-uji-t-dan.html
(Diakses pada 29/01/2016 Pukul 7:51 WIB)
CURRICULLUM VITAE
Personal Data :
Name
: Ivana SriWilona Simamora
Place and Date of Birth
: Medan, 01 February 1994
Gender
: Female
Addres
: Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang
limun Medan.
Phone Number
: 085762605881 / 082166052177
Email
: simamora_ivana@yahoo.com
Parent Data :
Father
: Drs Buha Simamora SH., MH
Mother
: N. Harianja A.M. Keb
Addres
: Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang
limun Medan.
Education Background:
2012 – 2016
: Universitas Negeri Medan (Faculty of Economics)
2009 – 2012
: SMA Negeri 21 Medan
2006 – 2009
: SMP Negeri 3 Medan
2000 – 2006
: SD Negeri 060819 Medan
1999 – 2000
: TK Swasta Prabudhy Medan
Medan, March 2016
With Sincerelly,
Ivana SriWilona Simamora
REG. 7121220008
ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING
MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN
A THESIS
Submitted to the Graduate Program of Accounting
in Partial Fulfillment for Economic Degree
By:
IVANA SRIWILONA SIMAMORA
REG. 7121220008
FACULTY OF ECONOMICS
STATE UNIVERSITY OF MEDAN
2016
ABSTRAK
Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi
tentang faktor-faktor yang berpengaruh terhadap pengetahuan pemilihan karir.
Persepsi mahassiswa dalam penelitian ini diukur dengan variabel Professional
Intrinsic Value, Flexibility of Work, Parent Support, Social Value, dan
Professional Recognition.
Pengumpulan data dilakukan melalui penyebaran kuesioner kepada
mahasiswa akuntansi Universitas Negeri Medan, Universitas Sumatera Utara, dan
Universitas Islam Negeri Sumatera Utara. Sampel yang digunakan sebanyak 145
responden. Analisis data pada penelitian ini menggunakan SPSS versi 21.
Penelitian ini memiliki nilai Adjusted R Square senilai 0,440 yang artinya
berpengaruh sebesar 44% dari variabel independen tersebut. Sedangkan nilai
Fcount sebesar 2,824 dengan signifikan dibawah 0,05. Nilai uji T signifikannya
juga beragam diantaranya X1=0,000 ,X2=0,167 ,X3=0,002 ,X4=0,001 ,X5=0,000.
Hasil penelitian ini menunjukkan variabel Professional Intrinsic Value,
Parent Support, Social Value and Professional Recognition memiliki pengaruh
yang signifikan pada pengetahuan tentang pemilihan karir, tetapi variabel
Flexibility of Work menunjukkan hasil bahwa variabel tersebut tidak memberikan
pengaruh yang signifikan terhadap pengetahuan pemilihan karir akuntan.
Kata Kunci: Professional Intrinsic value, Flexibility of Work, Parent Support,
Social Value, dan professional Recognition.
ABSTRACT
The aim of this research is to identify the perception of accounting
students about the factors which accounting career knowledge. In this research,
the student’s perception is measured by Professional Intrinsic value, Flexibility of
Work, Parent Support, Social Value, dan professional Recognition.
The method of collecting data was done by surveyed respondent of State
University of Medan, University of North Sumatera and Public Islamic University
of North Sumatera accounting student. The amount of sample were 145
respondent. Data analysis of this research using SPSS version 21.
This research has Adjusted R Square value 0,440 which is 44% from
independent variable. Whereas the Fcount value 2,824 with significantly less than
0,05. T-test value have different significantly like X1=0,000 ,X2=0,167
,X3=0,002 ,X4=0,001 ,X5=0,000.
The result of the analysis showed variable Professional Intrinsic Value,
Parent Support, Social Value and Professional Recognition have a significant
influence on accountant career knowledge in selection career, but Flexibility of
Work variables analysis result showed these variable have no effect significantly
to accountant career knowledge in selection career.
Keyword : Professional Intrinsic value, Flexibility of Work, Parent Support,
Social Value, dan professional Recognition.
ACKNOWLEDGEMENTS
Praise and worship are belong to the Lord and His Son, Jesus Christ who
has been awesomely blessing the writer to accomplish this study as a partial
fulfillment of the requirements in obtaining S1 degree of Accounting Department,
Faculty of Economy, State University of Medan.
The writer obviously came accross many kinds of difficulties during the
writing process of this study, due to lack of knowledge and experience.
Neverthrless, there are many people around who care and love her, shower her
with either spirit or encouragement, comment and advise too, thus she could
completely finish this study.
So due to those helping family and friends, lecturer and her supervisior,
writer would like to express her sincere to the following people:
1. Prof Dr. Syawal Gultom, M.Pd as The Rector of State University of Medan
2. Prof Indra Maipita M.Si, Ph.D as The Dean in Faculty of Economy
3. Dr Eko Wahyu Nugrahadi M.Si as Deputy dean of academics in Faculty of
Economy UNIMED
4. Drs Ami Dilham M.Si as Deputy dean of academics in Faculty of Economy
USU
5. Dr Muhammad Yafiz M.Ag as The Dean in Faculty of Economy UIN - SU
6. Muhammad Ishak, SE, M.Si, Ak, CA as The Head of Accounting Department
and my thesis tutor.
7. Dr. Nasirwan, SE, M.Si, Ak,CA as The Secretary of Accounting Department
8. Mr Chandra Situmeang SE., M.SM , Mr Jihen Ginting SE., M.Si., Ak., CA and
Mrs Tapi Rumondang SE., M.Si., Ak., CA as her lovely Examiner, who give
her a support and suggestion in this thesis.
9. Mr Muhammad Rizal SE., M.Si as my academic tutor along in UNIMED.
10.
All Lectures of Accounting Department in handling over the knowledge
during his academic years.
11.
Thankyou for Broth Ricky Adrian in Accounting Department with all your
support.
12.
Profuse thanks and greatful to her beloved parents Drs B Simamora
SH.,MH and N. Harianja AM.Keb along with her sisters and brothers, Helena
Simamora AM.K , Nurlaidy Joice Simamora Spd., M.Hum, Sylvia K
Simamora SE, Harry M Simamora S.HUT and Frans Benyamin Simamora.
My Brother in Law Both Sitorus Boltok and my Little Angeel Stefanny,
Belvania, Celine (trioboltog) for suporting her either moral or materials.
Special thanks to her super mom, who always be there when her need your
advice and support. Love you so mom.
13.
Thanks to my special brother Bg Joe along this 7 years that you are given
to me thankyou for your support, you are nice.
14.
Thanks to her bestfriend, Be-6 (Cherlys,Dwi,Lilis,Maria,Herwin), Ade,
Inonkz, NadySU who have assisted her in accomplishing this Thesis, her love
so.
15.
Thanks to her friend in Accounting Department. Specially for B Class of
Accounting.
16.
Thanks to Muammar Prawira as my tutor along this time to do her thesis.
17. Thanks to the whole of her families and friends antire the world who had
helped the writer finishing this Thesis.
Finally the writer hope that this Thesis will provide some benefits to all of you.
Thanks
Medan,
March 2016
Ivana SriWilona Simamora
REG. 7121220008
CONTENTS
ABSTRACT
ACKNOWLEDGEMENTS ..................................................................... i
CONTENTS ............................................................................................... iv
TABLE OF CONTENT ........................................................................... ix
PICTURE OF CONTENT ....................................................................... x
APPENDIX OF CONTENT ................................................................... xi
CHAPTER I PREFACE ..........................................................................
1
1.1 Introduction ..................................................................................
1
1.2 Identification of Problem ..............................................................
5
1.3 The Scope of Problem ...................................................................
5
1.4 The Problems of Study ..................................................................
6
1.5 Research Purposes ........................................................................
6
1.6 The Benefits of Research .............................................................
7
CHAPTER II LITERATURE STUDY ...................................................
9
2.1 Theoritical Framework ..................................................................
9
2.1.1 Theory of Planned Behavior ...............................................
9
2.1.2 Sense Perception ................................................................. 14
2.1.2.1 Intern Factors ........................................................ 14
2.1.2.2 Exern Factors ........................................................ 15
2.1.3 Professional Sense and Accountant ..................................... 16
2.1.3.1 Professional Sense .................................................. 16
2.1.3.2 Understanding Accountant ..................................... 16
2.1.3.3 Public Accountant .................................................. 17
2.1.3.4 Company Accountant ............................................. 18
2.1.3.5 Educator Accountant .............................................. 19
2.1.3.6 Government Accountant ......................................... 19
2.2 The Factor that Motivates Career Choice knowledge .................... 20
2.3 Previous Research ......................................................................... 23
2.4 Framework ................................................................................... 25
2.5 Hypothesis .................................................................................... 26
CHAPTER III RESEARCH METHODE............................................... 27
3.1 Research Location......................................................................... 27
3.2 Population and Sample.................................................................. 27
3.2.1 Population ........................................................................... 27
3.2.2 Sample ................................................................................ 27
3.3 Type and Data Sources ................................................................. 28
3.4 Data Collection Techniques .......................................................... 28
3.5 Variabel Research and Operational Defenition .............................. 29
3.5.1 Variabel Research ............................................................... 29
3.5.1.1 Operational Defenition ........................................... 29
3.5.1.1.1 Professional Intrinsic Value .................... 29
3.5.1.1.2 Flexibility of Work .................................. 29
3.5.1.1.3 Parent Support ........................................ 30
3.5.1.1.4 Social value ............................................. 30
3.5.1.1.5 Professionalism Recognition ................... 30
3.5.1.1.6 Accountant Career Knowledge .. ............. 30
3.5.2 Analysis Techniques Data ................................................... 33
3.5.2.1 The Quality of Data ............................................... 33
3.5.2.1.1 Test Validity............................................ 33
3.5.2.1.2 Test Reability .......................................... 34
3.5.2.2 The Assumption Classic Test ................................. 34
3.5.2.2.1 The Normality Test ................................. 34
3.5.2.2.2 The Multicolonierity Test ........................ 35
3.5.2.2.3 The Heterokedastisity Test ...................... 35
3.5.2.3 The Technique Analysis .......................................... 36
3.5.2.3.1 Data Model Analysis ............................... 36
3.5.2.4 The Hypotesis Test ................................................. 37
3.5.2.4.1 F Test ...................................................... 37
3.5.2.4.2 T Test ..................................................... 37
3.5.2.4.3 The Coefficients Determination (R2) ....... 38
CHAPTER IV RESEARCH RESULT AND DISCUSSION .................. 39
4.1 Research Result ............................................................................ 39
4.1.1 Sample Overview ............................................................... 39
4.1.2 Description of Distribution the Questionnaire ...................... 39
4.1.3The Analysis Data ............................................................... 42
4.1.3.1 Testing the Quality of Data..................................... 42
4.1.3.1.1 Validity Test .......................................... 42
4.1.3.1.2 Reliability Test ...................................... 46
4.1.3.1.3 Descriptive Statistics ............................. 48
4.1.3.2 The Assumption Classical Test ............................... 48
4.1.3.2.1 Normality Test ....................................... 48
4.1.3.2.2 Multikoloniarity Test .............................. 51
4.1.3.2.3 Heterokedasticity Test ............................. 52
4.1.3.3 Simple Regression Linear ....................................... 53
4.1.3.3.1 Analysis Simple Regression .................... 53
4.1.3.4 Multiple Analysis Regression ................................. 57
4.1.3.5 Hypotesis Test ......................................................... 60
4.1.3.5.1 Adjusted R Square .................................. 60
4.1.3.5.2 F Test ...................................................... 61
4.1.3.5.3 T Test ..................................................... 62
4.2 Discussion
.............................................................................. 63
4.2.1 The Influence of Professional Intrinsic Value
by Accountant Career Knowledge ...................................... 63
4.2.2 The Influence of Flexibility of Work
by Accountant Career Knowledge ...................................... 64
4.2.3 The Influence of Parent Support
by Accountant Career Knowledge ....................................... 64
4.2.4 The Influence of Social Value
by Accountant Career Knowledge ....................................... 65
4.2.5 The Influence of Professional Recognition
by Accountant Career Knowledge ....................................... 67
CHAPTER V CONCLUTION AND RECOMMENDATIONS ........... 69
5.1 Conclution .................................................................................... 69
5.2 Limited Research ......................................................................... 70
5.3 Recommendations ...................................................................... 70
REFERENCES ....................................................................................... 72
APPENDIX
Table of Content
Operational Defenition ........................................................................... 29
Description of Distribute Questionaire ...................................................
38
Characteristic Description of Respondents by the Year .............................. 38
Characteristic Description of Respondents by the Age ............................... 39
Characteristic Description of Respondents by the University ...................... 40
Validity Conclution of Professional Intrinsic Value ................................... 41
Validity Conclution of Flexibility of Work .............................................. 42
Validity Conclution of Parent Support .................................................... 43
Validity Conclution of Social Value ....................................................... 43
Validity Conclution of Professional Recognition ...................................... 44
Reliability Test Conclution of Questionaire ............................................. 45
Conclution of Multicoloniarity Test with Tolerance and VIF ..................... 49
The Result of Simple Regression ............................................................ 51
Conclution of Regretion Analysis ........................................................... 54
Conclution of F Test ............................................................................. 57
Summary of T Test .............................................................................. 58
Picture of Content
Theory of Plannned Behavior by Azjen ......................................................... 10
The Factors that Motivation Perception by Robbins ....................................... 15
Framework ..................................................................................................... 24
Normal P-P Plot of Regression Standardized Residual ................................... 47
Appendix of Content
Appendix – I
1. Questionaire
2. The Record of Data
Appendix – II
1. Validity Conclution
2. Reliability Conclution
Appendix – III : Administration Letter
i
1
CHAPTER I
PREFACE
1.1 Introduction
Indonesian economical now is growth. It is proven by a company or small
businesses that need workers. This condition gives opportunities to have a high
quality and improve the performance of company and advance the economy.
Accounting major Students as a candidate of labor expected contributes to
advance the economy (Sinaga, 2010).
To indicate the career there are some consideration like motivation and
interest. According to Upardi and Anwar (2004:47) in Fauzia (2014) said that
motivation is a condition in personal someone who drives individual desire to
make certain activity to fullfil the purpose. Motivation is something that can be
concluded with something behavior that looked or existing on everyone will done
best behavior directed and get the target satisfaction .
A motivation in this career choice is the main problem. How accounting
students can motivate the election career for him soon. The development of
science and technology show better of the individual capability in the eyes of the
world. The progress make the condition of the science accounting increase
significantly.
During the improvement of science and technology make the accounting
career better than before. So this is the right time to required an accountant
profession. Accounting major student usually know an accountant career when
2
they have studied it before. According to Umar (2014) Knowing an accountant
career it can be from lectures advice who firstly know what is accountant it self.
The knowledge about that
career made the acounting major student can be
consider to choose the career in future.
Accounting major graduates can choose kinds of career with all views
based on. Preparation, planning, and career selection should be fix prepare as soon
as possible. In order to have proper the profession and do professional in their
work. Alternative in career choice is as much as scope of accounting graduates.
The accounting profession itself has many parts. There are public accountant and
non - public accountant (educators accountant, government accountant, firm
accountant). Some of these profession is just for accounting major graduates, all
the regulations about that profession is regulated by the government.
Now, there are many current accounting student wants to become a public
accountant or the other accountant. It shows a lot of graduates from university
want to continue their education profession path. Due to the terms UU No 5 in
2011 about a Public Accountant Profession, the auditor is required to have their
professional educational pathways specifically certification exam in advance.
From these explanation indicate that the accounting major student faced
with a choice accounting profession. With so many requirements to become an
accountant, affect the perception of accounting major student in the selection of a
career as an accountant become different. Sacrifice the time and substantial costs
become bartiers students in choosing an accountant career.
“Investor uncertainty about the reability of financial statements rocked an
already weak financial market during the letter part of 2001 and the first half of
3
2002. It brought into question the efectiveness of financial statement audit and
created a crisiss of credibility for the accounting profession.“
(Whittington/Pany:2010).
In New Zealand and other countries such as Australia, USA, and Canada
are also losing bright accounting graduates to other professions (Ahmed, et all ).
Themas (2008) in William Andersen thesis, said that the accounting
profession has demanded that the intensity of working time is very high though
not commansurate with the inncome earned by the accountant. This is one reason
why Indonesia has a bit of an accountant than other countries. Therefore, its
necessary for aquality of income and a very high performance accountant. It can
be seen through some of the results of existing research.
In career choice there are several factors affecting, like professional
intrinsic value, flexibility of work, family support, social values, and professional
recognition. Previous researcher Silvia Sinaga choose samples to cover consisting
of four Universities in Medan like State University of Medan, University of North
Sumatra, HKBP Nommensen University, and Muhammadiyah University of
North Sumatra. But researchers only chosee three free variable like professional
intrinsic value, flexibility of work, and family support. While there is still some
factors that can affect accountant career choice as financial rewards, professional
recognission, social value, work environtment and consideration.
According to Yendrawati (2007) the different between accounting students
look at factors of labor market considerations, while the factor of financial
rewards, professional training, professional recognition, the value of work
environtment do not have the different views. The author Collecting the data by
questionnaires with closed ended questionair, so the conclution truthly based on
4
data obtained through the questionnaire. For the responden itself the authors
choose an accounting major student of Jogja, so these result can only represent the
Jogja area.
Research of Widyasari (2010) have a common factor that is used and the
result showed that financial factors, prefessional recognition, social value, work
environment and consideration of labor market has an influence in the different
views of students on career choice, but of factors personality as a whole did not
show the differences in views.
Kunartinah (Oktavia, 2005:16) said that the factors which is influence the
student in choosing a career influenced by five factors, there are intrinsic factors,
earning a long-term and short term income, consideration of the labor market,
educational background High School, and the perception of the ratio profit and
loses become an accountant.
According to Sinaga in 2010 factors that support career choice accountant
in accounting students in terms of several factors including professional intrinsic
value , flexibility work and support family to be variate. Researchers interested to
examine for do replication to research Sinaga for 2010 by adding variable The
Recognition Professional and Social Value.
Writer choose to duplicate this research because writers want to know how
the factors who writers choose in motivating accountant career choice and do
research that focuses on accounting major student in State Universities in Medan.
5
Writers Choose title: “ The Analysis of Factors that Motivate to Select
an Accountant Career Knowledge for Accounting Major Students at State
Universities in Medan. “
1.2 Indentification of Problem
Based on the background problems that previously noted, then be
identification trouble is:
1.
Economical condition of Indonesia gives opportunities to improve the
perfomance of company.
2.
A main problem of select an accountant career is a motivation.
3.
Step to select an accountant career is need some preparation.
4.
Subtantial cost and sacrifice the time is some problem whether
someone select an accountant career
5.
Previous researcher choose some factor in their thesis like Do the
intrinsic value of the profession, the flexibility of work, support of the
family, the factor of financial rewards, professional training,
professional recognition, social value, work environment and
consideration.
6
1.3 The Scope of the problem
Because it matter to be scrupulous and writer many factor that motivates
career choice, hence writers set restrictions on variable research is the value of
intrinsic a profession, the flexibility of work, support of the family, professional
recognition and social value .
1.4 The Problems of Study
The problems of study in this research are:
1. Does the intrinsic value of profession influence on the choosen
accountant career knowledge at State Universities in Medan?
2. Does the flexibility of work influence on the choosen accountant career
knowledge at State Universities in Medan?
3. Does support of the family influence on the choosen accountant career
knowledge at State Universities in Medan?
4. Does professional recognition influence to choose an accountant career
knowledge at State Universities in Medan?
5. Does social value influence to choose an accountant career knowledge
at State Universities in Medan?
6. Do factors the intrinsic value of the profession, the flexibility of work,
support of the family, professional recognition and social value
influence in simultaneous to choose an accountant career knowledge at
State Universities in Medan?
7
1.5 Research Purposes
The purpose of this research are:
1.
To know whether the professional intrinsic value influence to choose an
accountant career knowledge in State University in Medan
2.
To know whether flexibility of work influence to choose an accountant
career knowledge in State University in Medan
3.
To know whether support of the family influence to choose an
accountant career knowledge in State University in Medan
4.
To know whether professional recognition influence to choose an
accountant career knowledge in State University in Medan
5.
To know whether social values influence to choose an accountant career
knowledge in State University in Medan
6.
To know whether the professional intrinsic value, flexibility work,
support of the family, recognition professional and social values
influence in simultaneous to choose an accountant career knowledge in
State University in Medan
8
1.6 The benefits of Research
Research is expected have a role in and useful in the development of the
science of economics especially accounting in the future. Uses this research are:
1.
For writer can increase and elaborating knowledge writer about the
factors that influences career choice knowledge an accounting major
students in State University in Medan .
2.
To an Accounting Major Students can be used as reference career
choice in the future .
3.
For next researchers can become a reference pertaining to career choice
accountant .
CHAPTER V
CONCLUSIONS AND RECOMMENDATIONS
1.1.Conclusions
According to the research conducted it can be drawn some conclusion that:
1. Professional Intrinsic Value has significantly influence on the career
selecting knowledge.
2. Flexibility of Work has not influence on the career selecting knowledge.
3. Parent Support has significantly influence on the career selecting
knowledge.
4. Social Value has significantly influence on the career selecting
knowledge.
5. Professional Recognition has significantly influence on the career
selecting knowledge.
6. Professional Intrinsic Value, Flexibility of Work, Parent Support, Social
Value, and Professional Recognition have significantly influence on the
career selecting knowledge.
7. Adjusted R Square value is 0,440 which is 44% from variable
Accountant Career knowledge can be explained by Professional Intrinsic
Value, Flexibility of Work, Parent Support, Social Value, and
Professinal Recognition variable. While the remaining 56 % were
described by other variables that are not explained by this research
model.
69
70
8. From F test we get Fcount around 2,824 in 0,05 significant dfl (k) = 5
(independent variabel) and df2 (n-k-l) = 139 significant value 0,000 <
0,05 can be concluded that the independent variable influential
simultaneously.
9. From T-Test the conclution is independent variable that can accepted
are Professional Intrinsic Value, Parent Support, social Value, and
Professional Recognition. It shown from significant value less than
0,05. While for Flexibility of Work not affect and what does mean H2
is rejected.
1.2.Limited Research
Of the research results above limitations of this research is as follows:
1. This research is only use accounting students in three State University as
a sample, so it is not fully reliable to the environment broader
2. This research is only use five independent variable, like the professional
intrinsic value, flexibility work, parent support, social value, and
professional recognition, while there is still some other factors that can
affect accountant career choice.
1.3.Recommendations
The researchers suggest to next researchers including the following:
1. This study will test profession intrinsic value, flexibility of work,
support family, social values, and professional recognition. For the next
71
reseachers should be used other factors such as personalitas factors,
gender equality, financial, and market consideration.
2. This research using only three Universities sample in Medan as
Universitas Negeri Medan (UNIMED), Universitas Sumatera Utara
(USU), and Universitas Islam Negeri Sumatera Utara (UIN-SU). To
researchers next expected to use sample which is broad for example all a
listing University on Medan.
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http://dataolah.blogspot.co.id/2012/08/regresi-berganda-uji-f-uji-t-dan.html
(Diakses pada 29/01/2016 Pukul 7:51 WIB)
CURRICULLUM VITAE
Personal Data :
Name
: Ivana SriWilona Simamora
Place and Date of Birth
: Medan, 01 February 1994
Gender
: Female
Addres
: Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang
limun Medan.
Phone Number
: 085762605881 / 082166052177
: simamora_ivana@yahoo.com
Parent Data :
Father
: Drs Buha Simamora SH., MH
Mother
: N. Harianja A.M. Keb
Addres
: Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang
limun Medan.
Education Background:
2012 – 2016
: Universitas Negeri Medan (Faculty of Economics)
2009 – 2012
: SMA Negeri 21 Medan
2006 – 2009
: SMP Negeri 3 Medan
2000 – 2006
: SD Negeri 060819 Medan
1999 – 2000
: TK Swasta Prabudhy Medan
Medan, March 2016
With Sincerelly,
Ivana SriWilona Simamora
REG. 7121220008