ABSTRACT
Accounting Profession ( PPAk ) is a further education in higher education to get a degree accounting profession , to be served after completion of his education or undergraduate degree program (S-1) economics to accounting majors . The program is expected to prepare learners to begin a professional career in the fields of accounting , so that with the Accounting Profession ( PPAk ) can create professional -quality workforce , able to compete and have a high competitive advantage . In connection with this, the authors are interested to examine whether motivation to participate affect the interest of accounting students Maranatha Christian University utnk follow PPAk . This study aims to prove the influence of motivai the interest of students to follow PPAk . And to prove whether there are differences between the interests of students who have followed the accounting auditing courses with students who have followed the course of auditing . For the purpose of testing this hypothesis , the application used SPSS 20.0 . From the test results , it is concluded that the motivation of quality and costs, and length of education had an influence on students' interest to follow PPAk . the effect by 22 % . While the difference between the interest of the students who have mengiktui course auditing and auditing subjects who have not obtained a significant level of 0.054 which is smaller than the significance level of 0.10. This indicates that there was indeed a difference between the interests of students who have followed the course of auditing with students who have not followed the course of auditing .
vi Universitas Kristen Maranatha
ABSTRAK
Pendidikan Profesi Akuntansi (PPAk) adalah pendidikan lanjutan pada pendidikan tinggi untuk mendapatkan gelar profesi akuntan, yang harus dijalani setelah selesai menempuh pendidikan program sarjana atau strata satu (S-1) ilmu ekonomi pada jurusan akuntansi. Program tersebut diharapkan mampu mempersiapkan peserta didiknya untk memulai karier profesional dalam bidang akuntan, sehingga dengan adanya Pendidikan Profesi Akuntansi (PPAk) tersebut dapat menciptakan tenaga kerja profesional yang berkualitas, mampu bersaing dan memiliki keunggulan kompetitif yang tinggi. Sehubungan dengan hal tersebut, maka penulis tertarik untuk meneliti apakah motivasi ikut serta mempengaruhi minat mahasiswa akuntansi Universitas Kristen Maranatha utnk mengikuti PPAk. Penelitian ini bertujuan untuk membuktikan pengaruh dari motivai terhadap minat mahasiswa untuk mengikuti PPAk. Serta untuk membuktikan apakah terdapat perbedaan minat antara mahasiswa akuntansi yang telah mengikuti mata kuliah auditing dengan mahasiswa yang belum mengikuti mata kuliah auditing. Untuk tujuan pengujian hipotesis tersebut, digunakan aplikasi program SPSS 20.0. Dari hasil pengujian, diperoleh kesimpulan bahwa motivasi kualitas dan biaya serta lamanya pendidikan memiliki pengaruh terhadap minat mahasiswa untuk mengikuti PPAk. dengan pengaruh sebesar 22%. Sedangkan perbedaan minat antara mahasiswa yang telah mengiktui mata kuliah auditing dan yang belum mata kuliah auditing diperoleh tingkat signifikan 0,054 yang lebih kecil dari tingkat signifikansi 0.10. Hal ini mengindikasikan bahwa memang terdapat perbedaan minat antara mahasiswa yang telah mengikuti mata kuliah auditing dengan mahsiswa yang belum mengikuti mata kuliah auditing.
vii Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL.................................................................................................i HALAMAN PENGESAHAN................................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI.................................................. iii KATA PENGANTAR ............................................................................................iv ABSTRACT ..............................................................................................................vi ABSTRAK ............................................................................................................ vii DAFTAR ISI ........................................................................................................ viii DAFTAR GAMBAR ............................................................................................ xii DAFTAR TABEL ................................................................................................ xiii DAFTAR LAMPIRAN .........................................................................................xiv
BAB I PENDAHULUAN ........................................................................................ 1 1.1 Latar belakang penelitian ....................................................................... 1 1.2 Identifikasi Masalah ............................................................................... 5 1.3 Maksud dan Tujuan penelitian ............................................................... 6 1.4 Manfaat penelitian ................................................................................. 6
viii Universitas Kristen Maranatha
BAB
II
TINJAUAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
PENGEMBANGAN HIPOTESIS ........................................................................... 8 2.1 Tinjauan Pustaka .................................................................................... 8 2.1.1 Motivasi........................................................................................ 8 2.1.1.1 Pengertian Motivasi ....................................................... 8 2.1.1.2 Faktor yang mempengaruhi Motivasi.......................... 11 2.1.2 Karier.......................................................................................... 14 2.1.2.1 Pengertian Karier ......................................................... 14 2.1.2.2 Faktor yang memepengaruhi Karier ............................ 15 2.1.3 Minat .......................................................................................... 18 2.1.3.1 Pengertian Minat ......................................................... 18 2.1.4 Perkembangan Profesi Akuntansi di Indonesia.......................... 20 2.1.5 Profesi Akuntansi ....................................................................... 22 2.1.6 Faktor-faktor yang mempengaruhi Minat Mahasiswa Akuntansi untuk Mengikuti PPAk ............................................. 30 2.1.7 Penelitian Terdahulu .................................................................. 31 2.2 Kerangka Pemikiran ............................................................................. 34 2.3 Pengembangan Hipotesis ..................................................................... 37 2.3.1 Hubungan X1(ekonomi) dengan Y (minat) ................................ 38 ix Universitas Kristen Maranatha
2.3.2 Hubungan X2(kualitas) dengan Y (minat) .................................. 39 2.3.3 Hubungan X3(karier) dengan Y (minat) ..................................... 39 2.3.4 Hubungan X4(biaya & lamnya pendidikan) dengan Y (minat) .................................................................................... 40
BAB III OBJEK DAN METODE PENELITIAN ................................................ 42 3.1 Objek penelitian ................................................................................... 42 3.2 Metode penelitian ................................................................................. 43 3.2.1 Teknik Pengumpulan Data ......................................................... 43 3.2.2 Populasi dan Teknik Pengambilan Sampel ................................ 44 3.2.3 Operasional Variabel .................................................................. 45 3.2.4 Teknik Pengembangan Instrumen .............................................. 50 3.2.5 Teknik Analisis Data .................................................................. 52 3.2.5.1 Pengujian Validitas...................................................... 52 3.2.5.2 Pengujian Reliabilitas .................................................. 54 3.2.5.3 Pengujian Beda (T-Test) ............................................. 54 3.2.6 Pengujian Hipotesis .................................................................... 55
x Universitas Kristen Maranatha
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ....................................... 58 4.1 Hasil penelitian ..................................................................................... 58 4.1.1 Uji Validitas ............................................................................... 58 4.1.2 Uji Reliabilitas ........................................................................... 63 4.1.3 Pengujian Hipotesis .................................................................... 66 4.1.4 Uji Beda (t-test) .......................................................................... 70 4.2 Pembahasan .......................................................................................... 71
BAB V SIMPULAN DAN SARAN ...................................................................... 75 5.1 Simpulan............................................................................................... 75 5.2 Saran ..................................................................................................... 76
DAFTAR PUSTAKA ............................................................................................ 77 LAMPIRAN .......................................................................................................... 79 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) .................... 91
xi Universitas Kristen Maranatha
DAFTAR GAMBAR
Halaman Gambar 1 Kerangka pemikiran .................................................................................. 36
xii Universitas Kristen Maranatha
DAFTAR TABEL
Halaman Tabel 4.1.1 Validitas .............................................................................................57 Tabel 4.1.1.1 Motivasi Ekonomi ................................................................57 Tabel 4.1.1.2 Motivasi Kualitas ................................................................58 Tabel 4.1.1.3 Motivasi Karier ...................................................................59 Tabel 4.1.1.4 Biaya & Lamanya Pendidikan.............................................60 Tabel 4.1.1.5 Minat ...................................................................................61 Tabel 4.1.2 Reliabilitas .........................................................................................62 Tabel 4.1.2.1 Motivasi Ekonomi ...............................................................62 Tabel 4.1.2.2 Motivasi Kualitas ................................................................63 Tabel 4.1.2.3 Motivasi Karier ...................................................................63 Tabel 4.1.2.4 Biaya & Lamanya Pendidikan.............................................64 Tabel 4.1.2.5 Minat ...................................................................................64 Tabel 4.1.3 Regresi Berganda ...............................................................................65 Tabel 4.1.3.1 Model Summary ..................................................................65 Tabel 4.1.3.2 Anova ..................................................................................65 Tabel 4.1.3.3 Coefficients .........................................................................65 Tabel 4.1.4 Uji Beda (t-test) ..................................................................................68 Tabel 4.1.4.1 Independent Samples Test...................................................68
xiii Universitas Kristen Maranatha
DAFTAR LAMPIRAN
Halaman Lampiran A Data Variabel Penelitian .......................................................75 Lampiran B Kuesioner ..............................................................................83
xiv Universitas Kristen Maranatha
