Persepsi mahasiswa Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada terhadap image akuntansi :: Studi empiris berdasarkan theory of planned behavior

ASLIANA, Endang, Dr. Hardo Basuki, M.Soc.Sc

2009 | Tesis | S2 Ilmu Akuntansi

Penelitian ini dilakukan untuk memperkuat bukti empiris bahwa (1), terdapat pengaruh positif antara persepsi mahasiswa tentang manfaat PPA terhadap keputusan mereka dalam memilih jurusan akuntansi, (2) terdapat pengaruh negatif antara persepsi mahasiswa tentang sifat dasar akuntansi dalam kaitannya dengan PPA dengan keputusan mereka dalam memilih jurusan akuntansi. Theory of Planned Behavior dengan tiga konstruknya yaitu Attitude toward Behavior, Subjective Norm, dan Perceived Behavior Control yang dikembangkan oleh Icek Ajzen (1991) merupakan rerangka utama yang digunakan dalam penelitian ini. Hasil pengujian hipotesis menggunakan regresi logistik menunjukkan bahwa mahasiswa memiliki informasi mengenai cost and benefit dari PPA dan pengetahuan itu mempengaruhi keputusan mereka memilih jurusan. Hasil uji independent sample t-test menunjukkan bahwa tambahan waktu belajar tidak menjadikan akuntansi menjadi lebih menarik. Semakin mahasiswa mengetahui tentang sifat dasar akuntansi, semakin mereka tidak ingin memilih jurusan akuntansi.

This research conducted in order to empower two empirical evidences. First, there is a positive influence between students’ perception on the benefit of Accounting Profession Education (PPA) toward their decisions in choosing accounting major and second, even further that there is a negative influence between students’ perception concerning the basic characteristic of accounting in relation to the Accounting Profession Education (PPA) and their decisions in choosing accounting major. The Theory of Planned Behavior along with its three constructs, which is Attitude toward Behavior, Subjective Norm, and Perceived Behavior Control developed by Icek Ajzen (1991), is the main framework used in this research. The result of the hypothesis test using logistic regression showing that students own information on the cost and benefit of Accounting Profession Education (PPA). This information, as knowledge, affects their decisions in choosing their major. The result of independent sample t-test shows that added time study does not automatically make accounting more interesting. The more students comprehend the basic characteristic of accounting the more they do not likely wanted to choose accounting major.

Kata Kunci : Theory of planned behavior,Image akuntansi,Pendidikan profesi akuntansi, Theory of Planned Behavior, Accounting Image, Accounting Profession Education