persepsi Auditor dan Mahasiswa Akuntansi Terhadap Karir di Kantor Akuntan Publik (KAP)

RAHAYUNINGSIH, DEASY ARIYANTI (pembimbing: Supriyadi, Dr., M.Sc.), Supriyadi, Dr., M.Sc.

2012 | Tesis | S2 Accounting

Selama beberapa tahun terakhir, penelitian mengenai kepuasan kerja dalam berkarir di Kantor Akuntan Publik (KAP) telah banyak dilakukan. Penelitian- penelitian terdahulu menunjukkan adanya perbedaan antarapersepsi auditor dan persepsi mahasiswa akuntansi dalam berkarir di KAP, ditinjau dari tugas dan tanggung jawab pekerjaan, kemajuan, pelatihan dan supervisi dalam bentuk promosi dan peningkatan karir dan kepentingan pribadilindividu dalam berkarir di KAP.

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara persepsi auditor dan persepsi mahasiswa akuntansi mengenai karir di KAP, berdasarkan tugas dan tanggung jawab pekerjaan, kemajuan, pelatihan dan supervisi, kepentingan pribadifindividu dan pembayaran finansial. Penelitian ini memasukkan pembayaran fmansial yang meliputi gaji, kompensasi, tunjangan dan bonus sebagai variabel tambahan yang tidak digunakan pada penelitian sebelumnya.

Data penelitian ini diperoleh melalui metodemail survey dan snowball sampling. Responden terdiri atas 103 auditor KAP dan103 mahasiswa akuntansi pada universitas-universitas. Responden-responden tersebut berada di Pulau Jawa. Untuk menguji hipotesis-hipotesis dalam penelitian ini digunakan t-test.

Hasil pengujian statistis menunjukkan bahwa tidak terdapat perbedaan antara persepsi auditor dan mahasiswa akuntansi mengenai tugas dan tanggung jawab pekerjaan yang. terdapat di KAP dan terdapat perbedaan antara persepsi auditor dan persepsi mahasiswa akuntansi mengenai kemajuan, pelatihan dan supervisi, kepentingan pnbadifindividu serta pembayaran fmansial yang terdapat di Kantor Akuntan Publik.

During the last few years, there are so many researches about the job satisfaction of career in public accounting firms have been done. The previous research has shown that there was a significant difference between auditors' perception and accounting students' perception on career in public accounting firms. Those differences based on job duties and responsibility, advancement, training and supervision (promotion and career advancement) and personal concern.

The purpose of current study is to investigate whether there is a significant difference between auditors' perception and accounting students' perception on career in public accounting firms based on job duties and responsibility, advancement, training and supervision, personality concern and financial remuneration. This research adds financial remuneration which include salary, compensation, allowances and bonus as a variable that was not used in the previous research.

Mail survey and snowball sampling are used to collect the data. Respondents consist of 103 auditors in public accounting firms and 103 accounting students in tmiversities. All respondents are located in Java Island. To test the hypothesis are used t-test..

Results from statistical analysis indicate that there is no difference between auditors' perception and accounting students' perception based on job duties and responsibility in public accounting firms and there are signifIcant differences between auditors' perception and accounting students' perception based on advancement, training and supervision, personality concern and financial remuneration in public accounting firms.

Kata Kunci : persepsi auditor, persepsi mahasiswa akuntansi, karir, kantor akuntan publik, auditors' perception, accounting students' perception, career, public accounting firms