PENGARUH PERSEPSI MAHASISWA AKUNTANSI MENGENAI LINGKUNGAN KERJA AUDITOR TERHADAP PILIHAN KARIRNYA SEBAGAI AUDITOR (Studi Kasus pada Mahasiswa Akuntansi Unisma, UM dan UMM)

Abstract

This study was conducted to determine the effect of accounting students' perceptions of the auditor's work environment on their career choices as auditors. The case studies used in this study were accounting students at the Islamic University of Malang, State University of Malang, and the University of Muhammadiyah Malang. The sample obtained in this study were 93 respondents. Data analysis using simple regression test. The results of this study indicate that 1) Most of the accounting study program students of the Faculty of Economics, Unisma, UMM and UMM in the class of 2017 chose a career as a non-auditor after graduation. With a comparison of Yes and No answers of 40.5% and 59.5%. 2) Accounting students' perceptions of the auditor's work environment have a significant effect on their career choices as auditors, this can be seen from the significance level of less than 5%.

Keywords: student perception, auditor work environment, auditor career