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This study uses primary data obtained from questionnaires distributed to research
respondents consisting of undergraduate students from 2014 and 2015. Data collection
was conducted from April 24 to May 11, 2018. Of the total sample of 140 students, 30
students had first used as a sample in a test instrument to know the validity and reliability
test. Researchers distributed questionnaires to respondents directly and shared them using
an online questionnaire. The researchers distributed 110 questionnaires in which all data
obtained could be used for data input. All questionnaires used have the following
characteristics:
Data characteristic of respondents in this study include force, gender, and age.
Respondents from batch 2014 are 57 students or 51.82% of the total respondents, while
for the batch of 2015 is 53 students or equal to 48.18%. The majority of respondents in
this study were 81 students (73.64%) and the rest were male (29.36%). Age of
respondents in this study varied, for respondents aged 19 years amounted to 5 students
(4.55%), 21 years of 42 students (38.18%), and the last respondents aged more than or
analysis is used to provide an overview of research data. The descriptive analysis of each
Accountant)
110 students. Indicators used in this variable include wishes, plans, and efforts for a
career as a Public Accountant. All three indicators are then spelled out through 4
point statement. This study used a modified Likert Scale with 4 alternative answers to
measure the value of each item statement. The highest score for each statement is
worth 4 while for the lowest score is worth 1. The results of calculations performed
by using SPSS indicate that the variables Interest in Career as a Public Accountant in
Accounting Student S1 FE UNY has the lowest value of 8 and the highest value of
= 1 + 3.3 (2.0413)
= 7,7363 = 8 ((rounded)
Data range = 16 - 8 = 8
Class length = 8/8 = 1
50
41
40
29
30
20
12 10
10 5 4 4
3 2
0
8 9 10 11 12 13 14 15 16
The variable frequency tendency is determined by calculating the ideal Mean (Mi)
and ideal Deviation Standard (SDi). The ideal is known for 12 and the ideal
The table above shows that the variables of Career Interest as a Public
category was 80 respondents (72.7%) while the low category was 20 respondents
(18.2%). Here is a Pie chart that shows the tendency of variables based on the
Sedang,
72.70%
the number of respondents 110 students. Indicators used in this variable include
intrinsic value, career prospects, and job market where each indicator consists of
behavioral belief and outcome evaluation. All three indicators are then spelled out
through 17 point statement. This study used a modified Likert Scale with 4
alternative answers to measure the value of each item statement. The highest score
for each statement is worth 4 whereas for the lowest score is 1. The calculation result
using SPSS shows that Attitude variable has the lowest value of 39 and the highest
value of 68; Mean value of 50.60; and Deviation Standard Value of 4,731.
= 1 + 3.3 (2.0413)
= 7,7363 = 8 ((rounded)
Data range = 68 - 39 = 29
= 8.125 = 8 (rounded)
100 85
80
60
40
20 12 9 4
0
39-46 47-54 55-62 63-68
Sikap
frequency value is 85, which lies at intervals 47-54 with a percentage of 77.3%. The
3.6%. The variable frequency tendency is determined by calculating the ideal Mean
(Mi) and ideal Deviation Standard (SDi). The ideal is known at87.5 and the ideal
The table 10 shows that the attitude variable included in the high category is 6
respondents (5.4%). The moderate category was 74 respondents (67.3%) while the
low category was 30 respondents (27.3%). Here is a Pie chart that shows the
Sikap Tinggi
Rendah 6%
27%
Sedang
67%
questionnaires with 110 respondents. Indicators used in this variable include sarn
from family, friends, and lecturers where each indicator consists of normative belief
and motivation to comply. The indicator is then spelled out through 8 items of the
statement. This study used a modified Likert Scale with 4 alternative answers to
measure the value of each item statement. The highest score for each statement is
worth 4 while for the lowest score is worth 1. The calculation result done by using
SPSS shows that the variable of Subjective Norm has the lowest value of 22 and the
highest value is 31; Mean value of 25,7636; and Deviation Standard Value of 1.686.
Number of interval classes = 1 + 3.3 log 110
= 1 + 3.3 (2.0413)
= 7,7363 = 8 ((rounded)
Data range = 31 - 22 = 9
= 1,125 = 1 (rounded)
30 24 22 22
18
20
11
10 3 5 4
0 1
0
22 23 24 25 26 27 28 29 30 31
Norma Subjektif
largest frequency value is 24, which is located at the 25th interval with a percentage
of 21.8%. The lowest frequency value lies at the interval of 30 0 respondents with a
ideal Mean (Mi) and ideal Deviation Standard (SDi). The ideal is known for 26.5 and
the ideal Deviation Standard of 1.5 (the calculation can be seen in the appendix).
The table above shows that the Subjective Normal variable included in the
(71.8%) while the low category was 26 respondents (23.6%). Here is a Pie chart that
Rendah, Tinggi,
23.60% 4.60%
Sedang,
71.80%
strength. The indicator is then spelled out through 3 statement items. This study used
a modified Likert Scale with 4 alternative answers to measure the value of each item
statement. The highest score for each statement is worth 4 while for the lowest score
is 1. The result of the calculation performed by using SPSS shows that the variable of
Perceived Behavioral Control has the lowest value of 5 and the highest value is 12;
= 1 + 3.3 (2.0413)
= 7,7363 = 8 (rounded)
Data range = 12 - 5 = 7
= 0.875 = 1 (rounded)
variable:
Histogram frekuensi dari variabel Kontrol Perilaku Persepsian adalah sebagai berikut:
50
40
40 34
30
18
20
10 6 6
1 2 3
0
5 6 7 8 9 10 11 12
largest frequency value is 40, which is located at the 8th interval with a percentage of
36.4%. The lowest frequency value lies at interval 5 of 1 respondent with the
ideal Mean (Mi) and ideal Deviation Standard (SDi). The ideal is known to be 8.5
and the ideal Deviation Standard is 1.17 (the calculation can be seen in the
appendix).
The table above shows that the Subjective Normal variable included in the
above.
Sedang
67%
questionnaires with the number of respondents 110 students. Indicators used in this
variable are training before starting work, outside training institutions, in-house
training, and work experience. The indicator is then spelled out through a 4 point
statement. This study used a modified Likert Scale with 4 alternative answers to
measure the value of each item statement. The highest score for each statement is
worth 4 while for the lowest score is worth 1. The results of calculations performed
using SPSS show that Professional Training variables have the lowest value of 9 and
the highest value of 16; Mean value of 12.5545; and Deviation Standard Value of
1.2604.
= 1 + 3.3 (2.0413)
= 7,7363 = 8 ((rounded)
Data range = 16 - 9 = 7
= 0.875 = 1 (rounded)
50 46
40
30 26
20 15
13
10
3 4
1 2
0
9 10 11 12 13 14 15 16
Pelatihan Profesional
41.8%. The lowest frequency value lies in the 9th interval of 1 respondent with
and the ideal Deviation Standard is 1.17 (the calculation can be seen in the
appendix).
The table above shows that the Professional Training variables included in
the high category are 17 respondents (15.4%). The moderate category was 51
respondents (46.4%) while the low category was 25 respondents (38.2%). Here is a
Pie chart that shows the tendency of variables based on the category table above.
Tinggi,
15.40%
Rendah,
38.20%
Sedang,
46.40%
1. Normality Test
Normality test is done by looking the value of Asymp. Sig. (2-tailed) using
Table 15 shows that residual values are normally distributed. The conclusion
was shown through the test statistic value of 0.065 and significance at 0.200 where
2. Linearity Test
test linearity of data conducted to determine whether the independent variables and
dependent variables have a linear relationship or not by using statistical tests F. The
Based on table 16 it can be seen that the all value of Deviation from Linearity
significance greater than 0.05. Deviation From Linearity shows how far our model
deviates from the linear model (Widhiarso, 2010). In addition, all Fcount values are
smaller than all Ftable values, so it can be concluded that every independent variable
a. Multicollinearity Test
have Tolerance values greater than 0.1 and VIF values less than 10
b. Heteroscedasticity Test
heteroscedasticity. The conclusion is shown from the Glejser test results of each
Based on the Prerequisite Analysis Test and classic assumption test that has been
implemented, it can be concluded that the data in this study is feasible to be processed in
hypothesis testing with simple regression analysis and multiple regression analysis.
The first hypothesis in this study is " Attitudes has a positive and significant
influence on the Career Intention as Public Accountant”. The first hypothesis was
tested using a simple linear regression analysis, in which the summary of simple
Based on table 19, the equations for simple linear regression in the first
Y = -1,822 + 0,266 X1
regression coefficient of 0.266 states that each increase in Attitude by 1 point will
Attitude variable (X1) towards the Career Intention as a Public Accountant (Y) is
positive.
Table 19 shows the R Square value of 0.624, which means that 62.4% of
the variants that occur in the career interest as the Public Accountant are
Table 19 shows the R Square value of 0.624, which means that 62.4% of
the variants that occur in the career interest as the Public Accountant are
Based on table 19, it can be known if the number of tcount of 13.385. If this value is
compared with the ttable at the 5% significance level of 2,008, then the value of
tcount is greater than the ttable value. In addition, the value of significance in table
19 shows a value smaller than 0.05, that is 0.000. Thus, it can be concluded that
“Attitudes has a positive and significant influence on the Career Intention as a Public
Accountant” is accepted.
The second hypothesis in this study is Subjective Norms has a positive and
hypothesis was tested using a simple linear regression analysis, in which the summary of
Based on table 20, the equations for simple linear regression in the
Y = 0.886 + 0.417 X2
addition, the Attitude regression coefficient of 0.417 states that each increase
said that the direction of influence of Attitude variable (X1) towards the
Table 20 shows that the value of R Square is 0.195, which means that
this value is compared with the ttable at the 5% significance level of 1.984,
then the value of tcount is greater than the ttable value. In addition, the
significance value is 0,000, this value is less than 0.05. So, it can be
“Subjective Norms has a positive and significant influence on the Career Intention as
positive and significant influence on the Career Intention as a Public Accountant. The
third hypothesis was tested using a simple linear regression analysis, in which the summary
Based on table 21, the equations for simple linear regression in the third
Y = 6,147 + 0,661 X3
Table 21 shows that the value of R Square is 0.263, which means that
this value is compared with the ttable at the 5% significance level of 1.984,
then the value of tcount is greater than the ttable value. In addition, the
significance value is 0,000, this value is less than 0.05. So, it can be
concluded that there is a significant influence between Perceived Behavioral
“Perceived behavioral Control has a positive and significant influence on the Career
and significant influence on the Career Intention as a Public Accountant”. The fourth
hypothesis was tested using a simple linear regression analysis, in which the summary of
Based on table 22, the equations for simple linear regression in the
Y = 4,202 + 0,591 X4
Table 22 shows that the value of R Square is 0.219, which means that
this value is compared with the ttable at the 5% significance level of 1.984,
then the value of tcount is greater than the ttable value. In addition, the
significance value is 0,000, this value is less than 0.05. So, it can be
Based on the table 23, the equation for multiple linear regression in the fifth
1) The constant value of -3.288 means that the score of Attitude, Subjective
means that when the Attitude increase by 1 point, then the Career Intention as
a Public Accountant will increase by 0.225 points with the assumption that
of 0,059. It means that when the Subjective Norms increase by 1 point, then
the Career Intention as a Public Accountant will increase by 0,059 points with
positive value of 0.274. It means that when the Perceived Behavioral Control
increase by 0.274 points with the assumption that other independent variables
point, then the Career Intention as a Public Accountant will decrease by 0.005
points with the assumption that other independent variables have considered
constant.
Table 23 shows the value of R2 is 0.654, which means that 65.4% of the variants
Table 23 shows the value of tcount is 49.525. If this value is compared with
the ttable at the 5% significance level of 2.45, then the tcount is greater than the ttable
value. In addition, the significance value in table 23 shows that the value less than
0.05, that is 0.000. So, it can be concluded that there is a significant influence
Accountant (Y).
Accountants” is accepted.
E. Discussion
This study aims to examine the effect of Attitudes, Subjective Norms, Perceived
University. Based on the results of the analysis, the discussion of this study are as
follows.
The results of research that refers to the first hypothesis in this study which
states that Attitude (X1) effect on career interest as a Public Accountant. The value of
regression coefficient X1 of 0.266 states that each increase of Attitude by 1 unit will
increase career interest as Public Accountant increased by 0.266 units. The regression
13.385 where the number of significance of 0.000 smaller than 0.05 indicates that the
first hypothesis of Attitudes has a positive and significant effect on Student Interest
where Attitudes have a positive and significant influence on Student Interest. Attitude
the Public Accountant whether the career will have a positive or negative impact for
him. Confidence and expectation level on intrinsic value, career prospects, and job
Public Accountant. Positive attitudes of the students towards the career of Public
Accountant.
The results of research that refer to the second hypothesis in this study that
states that the Subjective Norm (X2) has an effect on the Interest of Career as Public
value of 0.417 states that each increase in Subjective Norm of 1 unit will increase
coefficient is positive, so it can be said that the direction of influence of the variable
value of t count is 5,112 where the amount is bigger than ttable that is 1,984 and the
level of significance equal to 0.000 less than 0,05 indicates that first hypothesis that is
Subjective Normal have the positive and significant effect to student interest for a
Norms have a positive and significant influence on Student Interest. The subjective
norm is the view of the referent to an action under consideration. Referents will
advise students for a career as a Public Accountant when the referents assume that the
profession will benefit students. The marker of subjective norms in the career of a
Public Accountant is the belief and strength of the beliefs associated with suggestions
given by others, such as family, friends, and lecturers. Suggestions given by others
Accountant
The results of research that refers to the third hypothesis in this study that states
that the Perceived Behavioral Control (X3) has an effect on the Interest of Career as
increases by 0,661 unit. The regression coefficient is positive, so it can be said that
as Public Accountant is positive. Thitung value of 6.147 where the number is greater
than ttabel is 1.984 and a significance level of 0.000 smaller than 0.05 indicates that
the first hypothesis that the Perceived Behavioral Control has a positive and
received.
The results of this study are consistent with the results of research conducted
by Sulistiani (2012) and Yohana (2014) in which Perceived Behavioral Control has a
the ability of the individual to face the ease or difficulty that will be received during
the activity. The results of this study indicate that individual confidence will ease and
difficulties in the career of Public Accountants and the amount of control factors that
Accountant
The results of research that refer to the fourth hypothesis in this study which
states that Professional Training (X4) has an effect on the Interest of Career as Public
coefficient of 0,591 states that each increase of Professional Training for 1 unit will
increase the career interest as Public Accountant increases by 0,591 unit. The
regression coefficient is positive, so it can be said that the direction of the influence of
The value of t count is 5,502 where the amount is bigger than ttabel that is 1,984 and
the level of significance equal to 0.000 less than 0,05 indicates that first hypothesis
that Professional Training has the positive and significant effect to Student Interest
The results of this study are consistent with the results of research conducted
by Aulia (2016) where Professional Training has a positive and significant impact on
ability. The results of this study indicate that if the awareness of the importance of
professional training, work experience that will be obtained becomes the reason for
The result of the research which refers to the fifth hypothesis in this study is
analyzed using multiple linear regression analysis stated that Attitude (X1), Subjective
Norm (X2), Perceived Behavioral Control (X3), and Professional Training (X4)
analysis on the third hypothesis test show that the value of Fhitung has a value of
49.525 where the value of Fhitung is greater than the value Ftabel that is equal to 2.45
Perceived Behavioral Control, and Profesional Training will increasingly increase his
Perceived Behavioral Control, and professional training owned is negative then the
interest of students to work as a Public Accountant will also decline. Based on the
F. Research Limitation
3. The findings of the research result show that in addition to Attitudes, Subjective
Norms, Perceived Behavioral Control, and Professional Training there are other
26,3%, and Training of Professional equal to 21,9%. This situation indicates if there
are still other factors beyond this study that can explain the dependent variable
A. Conclusions
Based on the result of the research and the discussion in the previous chapter, it can
be concluded as follows.
1. There is a positive and significant influence between Attitudes toward the Career
(13.385) which is higher than the ttable (2.008) with a significance value of 0.000
which means less than 0.05 and has a positive regression coefficient of 0.266.
2. There is a positive and significant influence between the Subjective Norm toward the
on the Career Intention as a Public Accountant. This is evidenced by the tcount attitude
variable of 5.112 which the is higher than the ttable of 1.984 with a significance value
of 0,000 which means less than 0.05 and has a positive value of regression coefficient
of 0.417.
toward on the Career Intention as a Public Accountant. This is evidenced by the tcount
variable of Perceived Behavioral Control of 6.207 which is higher than the t table of
1.984 with a significance value of 0,000 which is less than 0.05 and has a positive
variable of 5,502 which is higher than ttable of 1,984, and the significance value is
0,000 which is that the significance value is less than 0.05 and also has a positive
which is greater than the Ftable value of 2.45. In addition the value of significance is
B. Suggestions
Based on the results of research and limitations of this study, the researchers can provide
suggestions as follows.
Based on the above discussion and conclusions, it can be given some suggestions as
follows:
1. Lecturer, peers, or family as referents should provide more motivation and views to
students about the profession of Public Accountant to increase confidence and career
a. The next researcher should then add questions in each variable indicator to anticipate
b. The next researcher should use the questionnaire distribution method by direct