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CHAPTER IV

RESEARCH RESULT AND DISCUSSION

A. Description of Research Data

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:

Tabel 6. Karakteristik Responden

Table 1 The Respondent’s Characteristics


No. Description Quantity Percentage
1. Batch
2014 57 Students 51,82%
2015 53 Students 48,18%
2. Gender
Male 26 Students 23,64%
Female 84 Students 76,36%
3. Age
20 Tahun 5 Students 4,55%
21 Tahun 42 Students 38,18%
≥ 22 tahun 63 Mahasiswa 57,27%
Source: Primary Data Processed, 2018

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

equal to 22 amounted to 63 students (57.27%).

B. Description of Research Variables

This research uses descriptive analysis to describe research variables. Descriptive

analysis is used to provide an overview of research data. The descriptive analysis of each

research variable is as follows:

1. Descriptive Statistics of Student Interest Variables for a Career as a Public

Accountant (Descriptive Statistics of Student Interest Variables as Public

Accountant)

Data of Career Intention variable as Public Accountant at S1 Accounting Student

of FE UNY obtained through spreading of questioner with the amount of respondent

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

16; Mean value of 11.62; and Deviation Standard Value of 1.5911.

Number of interval classes = 1 + 3.3 log 110

= 1 + 3.3 (2.0413)

= 7,7363 = 8 ((rounded)

Data range = 16 - 8 = 8
Class length = 8/8 = 1

Here is a frequency distribution of the variables Interest in Career as Accountant

Public Accounting Student S1 FE UNY:

Table 2 Frequency Distribution


No.Interval Kelas Frekuensi Presentase
1 8 5 4,6%
2 9 3 2,7%
3 10 12 10,9%
4 11 29 26,4%
5 12 41 37,3%
6 13 10 9,1%
7 14 4 3,6%
8 15 2 1,8%
9 16 4 3,6%
Total 110 100%
Source: Primary Data Processed, 2018

The Frequency histogram of variables Interest in Career as a Public Accountant

in Accounting Student FE UNY is as follows:

50
41
40
29
30

20
12 10
10 5 4 4
3 2
0
8 9 10 11 12 13 14 15 16

Minat Berkarir sebagai Akuntan Publik

Figure 1 Histogram of the Career Intention as a Public Accountant


Based on the data table and histogram dfrekuensi above shows that the largest

frequency value is 41, which is located at interval 12 with a percentage of 37.3%.

The lowest frequency was at interval 15 of 2 respondents with a percentage of 1.8%.

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

Deviation Standard is 1.33 (the calculation can be seen in the appendix).

The following is a table of variable frequency data tendencies calculated based

on ideal Idea and ideal Deviation Standards.

Table 3 Category Trend of Frequency Variable Career Intention as a Public Accountant


No. Interval Frekuensi Presentase Kategori
1 > 13,33 10 9,1% Tinggi
2 > 10,67 s/d 13,33 80 72,7% Sedang
3 < 10,67 20 18,2% Rendah
Total 110 100%
Source: Primary Data Processed, 2018

The table above shows that the variables of Career Interest as a Public

Accountant in Accounting Student S1 Faculty of Economics, State University of

Yogyakarta included in the high category is 10 respondents (9.1%). The moderate

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

category table above.


Rendah, Tinggi,
18.20% 9.10%

Sedang,
72.70%

Figure 2 Pie Chart Career Intention as a Public Accountant


2. Descriptive Statistics of Attitude Variables

Attitude variable data obtained through the distribution of questionnaires with

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.

Number of interval classes = 1 + 3.3 log 110

= 1 + 3.3 (2.0413)

= 7,7363 = 8 ((rounded)

Data range = 68 - 39 = 29

Class length = 29/8

= 8.125 = 8 (rounded)

The following is the frequency distribution of Attitude variables:


Table 4 Attitude Frequency Distribution
No. Interval Kelas Frekuensi Presentase
1 39-46 12 10,9%
2 47-54 85 77,3%
3 55-62 9 8,2%
4 63-68 4 3,6%
Total 110 100%
Source: Primary Data Processed, 2018

The frequency histogram of Attitude variable is as follows:

100 85
80
60
40
20 12 9 4
0
39-46 47-54 55-62 63-68

Sikap

Figure 3 Histogram of Attitude variable frequency


Based on the data table and histogram frequency above shows that the largest

frequency value is 85, which lies at intervals 47-54 with a percentage of 77.3%. The

lowest frequency value lies at 63-68 intervals of 4 respondents with a percentage of

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

Deviation Standard of 4.83 (the calculation can be seen in the appendix).

The following is a table of variable frequency data tendencies calculated

based on ideal Idea and ideal Deviation Standards.


Table 5 Category of Attitude Variable Tendency Variability
No. Interval Frekuensi Presentase Kategori
1 > 58,33 6 5,4% Tinggi
2 > 48,67 s/d 58,33 74 67,3% Sedang
3 < 48,67 30 27,3% Rendah
Total 110 100%
Source: Primary Data Processed, 2018

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

variables based on the table categories above.

Sikap Tinggi
Rendah 6%
27%

Sedang
67%

Figure 4 Pie-Chart Variable Attitude


3. Descriptive Statistics of Subjective Normal Variables

Data of Subjective Normal variable was obtained by distributing

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

Class length = 9/8

= 1,125 = 1 (rounded)

The following is the frequency distribution of the Subjective Norm variable:

Table 6 Frequency distribution of Subjective Norms


No. Interval Kelas Frekuensi Presentase
1 22 3 2,7%
2 23 5 4,6%
3 24 18 16,4%
4 25 24 21,8%
5 26 22 20%
6 27 22 20%
7 28 11 10%
8 29 4 3,6%
9 30 0 0%
10 31 1 0,9%
Total 110 100%
Source: Primary Data Processed, 2018

The frequency histogram of the Subjective Norm variable is as follows:

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

Figure 5 Frequency histogram of the Subjective Norms


Based on the table data and the above frequency histogram shows that the

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

percentage of 0%. The variable frequency tendency is determined by calculating the

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 following is a table of variable frequency data tendencies calculated

based on ideal Idea and ideal Deviation Standards.

Table 11. Category of Subjective Frequency Tendency Trends

Table 7 Category of Subjective Frequency Tendency Trends


No. Interval Frekuensi Presentase Kategori
1 > 28 5 4,6% Tinggi
2 > 25 s/d 28 79 71,8% Sedang
3 < 25 26 23,6% Rendah
Total 110 100%
Source: Primary Data Processed, 2018

The table above shows that the Subjective Normal variable included in the

high category is 5 respondents (4.6%). The medium category was 79 respondents

(71.8%) while the low category was 26 respondents (23.6%). Here is a Pie chart that

shows the tendency of variables based on the category table above.

Rendah, Tinggi,
23.60% 4.60%

Sedang,
71.80%

Figure 6 Pie-Chart Variable Subjective Norms


4. Descriptive Statistics of Perceived Behavioral Control Variables

Percept Behavioral variable data was obtained through questionnaires

distribution with 110 respondents. The indicator used in this variable is an


opportunity cost which in indicator consist of control belief power and control belief

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;

Mean Value of 8.2818; and the Deviation Standard Value of 1.2350.

Number of interval classes = 1 + 3.3 log 110

= 1 + 3.3 (2.0413)

= 7,7363 = 8 (rounded)

Data range = 12 - 5 = 7

Class length = 7/8

= 0.875 = 1 (rounded)

The following is the frequency distribution of the Perception Behavior

variable:

Table 8 Frequency distribution of Perceived Behavioral Control


No. Interval Kelas Frekuensi Presentase
1 5 1 1%
2 6 6 5,4%
3 7 18 16,4%
4 8 40 36,4%
5 9 34 30,9%
6 10 6 5,4%
7 11 2 1,8%
8 12 3 2,7%
Total 110 100%
Source: Primary Data Processed, 2018

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

Kontrol Perilaku Persepsian

Figure 7 Frequency histogram of Perceived Behavioral Control


Based on the data table and the above frequency histogram shows that the

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

percentage of 1%. The variable frequency tendency is determined by calculating 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 following is a table of variable frequency data tendencies calculated

based on ideal Idea and ideal Deviation Standards.

Table 9 Category of Frequency of Perceived Behavioral Control Trend


No. Interval Frekuensi Presentase Kategori
1 > 9,67 11 10% Tinggi
2 > 7,33 s/d 9,67 74 67,3% Sedang
3 < 7,33 25 22,72% Rendah
Total 110 100%
Source: Primary Data Processed, 2018

The table above shows that the Subjective Normal variable included in the

high category is 11 respondents (10%). Medium category a number of 74

respondents (67.3%) while the low category as many as 25 respondents (22.72%).


Here is a Pie chart that shows the tendency of variables based on the category table

above.

Perceived Behavioral Control


Tinggi
Rendah 10%
23%

Sedang
67%

Figure 8 Pie-Chart Variable Perceived Behavioral Control

5. Descriptive Statistics of Professional Training Variables

Professional Training variables data obtained through the distribution of

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.

Number of interval classes = 1 + 3.3 log 110

= 1 + 3.3 (2.0413)

= 7,7363 = 8 ((rounded)
Data range = 16 - 9 = 7

Class length = 7/8

= 0.875 = 1 (rounded)

The following is the frequency distribution of the Professional Training variables:

Table 10 Frequency distribution of Professional Training


No. Interval Kelas Frekuensi Presentase
1 9 1 1%
2 10 2 1,8%
3 11 13 11,8%
4 12 46 41,8%
5 13 26 23,6%
6 14 15 13,6%
7 15 3 2,7%
8 16 4 3,6%
Total 110 100%
Source: Primary Data Processed, 2018

The frequency histogram of Professional Training variables is as follows:

50 46

40

30 26

20 15
13
10
3 4
1 2
0
9 10 11 12 13 14 15 16

Pelatihan Profesional

Figure 9 Histigram Frequency of Professional Training


Based on the data table and the histogram frequency above shows that the

largest frequency value is 46, which is located at interval 12 with a percentage of

41.8%. The lowest frequency value lies in the 9th interval of 1 respondent with

percentage of 1%. The variable frequency tendency is determined by calculating the


ideal Mean (Mi) and ideal Deviation Standard (SDi). The ideal is known to be 12.5

and the ideal Deviation Standard is 1.17 (the calculation can be seen in the

appendix).

The following is a table of variable frequency data tendencies calculated

based on ideal Idea and ideal Deviation Standards.

Table 11 Category of Frequency of Professional Training Trend


No. Interval Frekuensi Presentase Kategori
1 > 13,67 17 15,4% Tinggi
2 > 11,33 s/d 13,67 51 46,4% Sedang
3 < 11,33 42 38,2% Rendah
Total 110 100%
Source: Primary Data Processed, 2018

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%

Figure 10 Professional Training Variable Pie-Chart


C. Prerequisite Analysis Test

1. Normality Test

Normality test is done by looking the value of Asymp. Sig. (2-tailed) using

Kolmogorov-Smirnov no-parametric statistical tests. The result of normality test

using Kolmogorov-Smirnov with SPSS data processing program is as follows.

Table 12 The Result of Normality Test


Variable Test Asymp. Sig. (2- Conclusion
Statistic tailed)
Unstandardized 0.065 0.200 Normal
Residual
Source: Primary Data Processed, 2018

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

the value is greater than 0.05.

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

linearity test table is shown as follows.

Table 13 The Result of Linearity Test


Variables Deviation from Fcount Ftable Conclusion
Linearity
X1 with Y 0,452 1,018 1,63 Linear
X2 with Y 0,182 1,483 2,09 Linear
X3 with Y 0,125 1,717 2,18 Linear
X4 with Y 0,159 1,586 2,18 Linear
Source: Primary Data Processed, 2018

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

has a linear relationship.

3. Classic Assumption Test

a. Multicollinearity Test

Table 14 The Result of Multicollinearity Test


Variable Torerance VIF Conclusion
Attitudes (X1) 0,506 1,978 There’s no
multicollinearity
Subjective 0,712 1,404 There’s no
Norms (X2) multicollinearity
Perceived 0,749 1,334 There’s no
Behavioral multicollinearity
Control (X3)
Professional 0,656 1,523 There’s no
Training (X4) multicollinearity
Source: Primary Data Processed, 2018

Based on the multicollinearity test results presented above, it can be

concluded that in this regression model there is no indication of multicollinearity.

These conclusions are evidenced by all independent variables of Attitudes,

Subjective Norms, Perseptive Behavior Controls and Professional Training that

have Tolerance values greater than 0.1 and VIF values less than 10

b. Heteroscedasticity Test

Table 15 The Result of Heteroscedasticity Test


Variable Sig. t Conclusion
Attitudes (X1) 0.424 There’s no heteroscedasticity
Subjective Norms (X2) 0.900 There’s no heteroscedasticity
Perceived Behavioral 0.654 There’s no heteroscedasticity
Control (X3)
Professional Training 0.688 There’s no heteroscedasticity
(X4)
Source: Primary Data Processed, 2018
Based on the results table of heteroscedasticity test above, it can be

concluded that all independent variables in this study is not indicated

heteroscedasticity. The conclusion is shown from the Glejser test results of each

independent variable that is significance value greater than 0.05.

D. The Results of Hypothesis Test

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.

1. The Result of First Hypothesis Test

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

regression results is presented as follows:

Table 16 The Result of Simple Regression Analysis


Regression Variable Coefficient tcount Sig.
Modeli Rgression
1 Konstanta -1.822 -1,806 0,074
X1 0,266 13,385 0,000
R Square = 0,624
Source: Primary Data Processed, 2018

a. Simple Linear Regression Equation

Based on table 19, the equations for simple linear regression in the first

hypothesis test are as follows.

Y = -1,822 + 0,266 X1

A constant value in the equation is negative value is -1822, meaning that if

the attitude variable score is considered to be absent or equal to 0, then Career


Intention as Public Accountant will decrease more. In addition, the Attitude

regression coefficient of 0.266 states that each increase in Attitude by 1 point will

increase career intention as a Public Accountant increased by 0.266 points. The

regression coefficient is positive, so it can be said that the direction of influence of

Attitude variable (X1) towards the Career Intention as a Public Accountant (Y) is

positive.

b. The coefficient of Determination (R2)

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

influenced by Attitude variables, while 37.6% is influenced by other factors

outside this regression model. The coefficient of Determination (R2)

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

influenced by Attitude variables, while 37.6% is influenced by other factors

outside this regression model.

c. Significance Test with t Statistical Test

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

there is a significant influence between Attitude (X1) with Intention in Career as

Public Accountant (Y).


Based on the results of hypothesis testing above, it can be concluded that

“Attitudes has a positive and significant influence on the Career Intention as a Public

Accountant” is accepted.

2. The Result of Second Hypothesis Test

The second hypothesis in this study is Subjective Norms has a positive and

significant influence on the Career Intention as Public Accountant. The second

hypothesis was tested using a simple linear regression analysis, in which the summary of

simple regression results is presented as follows:

Table 17 The Result of Simple Regression Analysis


Regression Variable Coefficient tcount Sig.
Model Regression
2 Constant 0,886 0,421 0,674
X2 0,417 5,112 0,000
R Square = 0,195
Source: Primary Data Processed, 2018

a. Simple Linear Regression Equation

Based on table 20, the equations for simple linear regression in the

second hypothesis test are as follows.

Y = 0.886 + 0.417 X2

The equation means that if the Subjective variable is considered

constant, then the Career Intention as Public Accountant is equal to 0.886. In

addition, the Attitude regression coefficient of 0.417 states that each increase

in Subjective Norms by 1 point will increase the Career Intention as Public

Accountant of 0.417 points. The regression coefficient is positive, so it can be

said that the direction of influence of Attitude variable (X1) towards the

Career Intention as Public Accountant (Y) is positive.


b. Coefficient of Determination (R2)

Table 20 shows that the value of R Square is 0.195, which means that

19.5% of the variants that occur in the Career Intention as a Public

Accountant is influenced by Subjective Norms variables, while 80.5% is

influenced by other factors outside this regression model.

c. Significance Test with t Statistical Test

Based on table 20, it can be known if the number of tcounts of 5.112. If

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 Subjective Norm (X2)

with the Career Intention as Public Accountant (Y).

Based on the results of hypothesis testing above, it can be concluded that

“Subjective Norms has a positive and significant influence on the Career Intention as

a Public Accountant” is accepted.

3. The Result of Third Hypothesis Test

The third hypothesis in this study is Perceived Behavioral Control has a

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

of simple regression results is presented as follows:

Table 18 The Result of Simple Regression Analysis


Regression Variabel Koefisien tcount Sig.
Model Regresi
3 Constant 6,147 6,898 0,000
X3 0,661 6,207 0,000
R Square = 0,263
Source: Primary Data Processed, 2018

a. Simple Linear Regression Equation

Based on table 21, the equations for simple linear regression in the third

hypothesis test are as follows.

Y = 6,147 + 0,661 X3

The equation means that if the Perceived Behavioral Control variable is

considered constant, then the Career Intention as a Public Accountant is equal

to 6,147. In addition, the Perceived Behavioral Control regression coefficient

of 0.661, it means that each increase in Perceived Behavioral Control by 1

point will increase career intention as a Public Accountant of 0.661 points.

The regression coefficient is positive, so it can be said that the direction of

influence of Perceived Behavioral Control variable (X3) towards the Career

Intention as a Public Accountant (Y) is positive.

b. Coefficient of Determination (R2)

Table 21 shows that the value of R Square is 0.263, which means that

26.3% of the variants that occur in the Career Intention as a Public

Accountant is influenced by Perceived Behavioral Control variables, while

73.7% is influenced by other factors outside this regression model.

c. Significance Test with t Statistical Test

Based on table 21, it can be known if the number of tcounts of 6,207. If

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

Control (X3) with Career Intention as a Public Accountant (Y).

Based on the results of hypothesis testing above, it can be concluded that

“Perceived behavioral Control has a positive and significant influence on the Career

Intention as a Public Accountant” is accepted.

4. The Result of Fourth Hypothesis Test

The fourth hypothesis in this study is “Professional Training has a positive

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

simple regression results is presented as follows:

Table 19 The Result of Simple Regression Analysis


Regression Variable Coefficient tcout Sig.
Model Regression
4 Constant 4,202 3,103 0,002
X4 0,591 5,502 0,000
R Square = 0,219
Source: Primary Data Processed, 2018

a. Simple Linear Regression Equation

Based on table 22, the equations for simple linear regression in the

fourth hypothesis test are as follows.

Y = 4,202 + 0,591 X4

The equation means that if the Professional Training variable is

considered constant, then the Career Intention as a Public Accountant is equal

to 4,202. In addition, the Professional Training regression coefficient of

0,591, it means that each increase in Professional Training by 1 point will

increase career intention as a Public Accountant of 0,591 points. The


regression coefficient is positive, so it can be said that the direction of

influence of Professional Training variable (X4) towards the Career Intention

as a Public Accountant (Y) is positive.

b. Coefficient of Determination (R2)

Table 22 shows that the value of R Square is 0.219, which means that

21,9% of the variants that occur in Career Intention as a Public Accountant is

influenced by Professional Training variables, while 78.1% is influenced by

other factors outside this regression model.

c. Significance Test with t Statistical Test

Based on table 22, it can be known if the number of tcounts of 5.502. If

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 Professional Training

(X4) with the Career Intention as Public Accountant (Y).

Based on the results of hypothesis testing above, it can be concluded that

“Professional Training has a positive and significant influence on the Career

Intention as a Public Accountant” is accepted.

5. The Result of Fifth Hypothesis Test

The fifth hypothesis in this study is “Attitudes, Subjective Norms, Perceived

Behavioral Control, and Professional Training simultaneously have a significant

influence on the Career Intentions as a Public Accountant”.


The fifth hypothesis was tested using a multiple linear regression analysis, in

which the summary of multiple regression results is presented as follows:

Table 20 The Result of Simple Regression Analysis


Variable Coefficient Regression
Constant -3,288
X1 0,225
X2 0,059
X3 0,274
X4 -0,005
R Square (R2) = 0,654
Fcount = 49,525
Sig. F = 0,000
Source: Primary Data Processed, 2018

a. Multiple Linier Regression Equation

Based on the table 23, the equation for multiple linear regression in the fifth

hypothesis test is as follows.

Y = -3,288 + 0,225 X1 + 0,059 X2 + 0,274 X3 + (-0,005 X4)

The equation can be interpreted as follows:

1) The constant value of -3.288 means that the score of Attitude, Subjective

Norms, Perceived Behavioral Control and Professional Training are

considered to be nonexistent or equal to 0, then the Career Intention score as a

Public Accountant will be decrease.

2) The regression variable coefficient of Attitude has a positive value of 0.225. It

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

other independent variables have considered constant.

3) The regression variable coefficient of Subjective Norms has a positive value

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

the assumption that other independent variables have considered constant.

4) The regression variable coefficient of Perceived Behavioral Control has a

positive value of 0.274. It means that when the Perceived Behavioral Control

increase by 1 point, then the Career Intention as a Public Accountant will

increase by 0.274 points with the assumption that other independent variables

have considered constant.

5) The regression variable coefficient of Professional Training has a negative

value of -0.005. It means that when the Professional Training increase by 1

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.

b. Coefficient Determination (R2)

Table 23 shows the value of R2 is 0.654, which means that 65.4% of the variants

occurring in the Career Intention as a Public Accountant are influenced by

Attitude, Subjective, Perceptual Behavior, and Professional Training, while 34.6%

are influenced by other factors in beyond this regression model.

c. Significance Test with F Statistical Test

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

between Attitude (X1), Subjective Norms (X2), Perceived Behavioral Control


(X3), and Professional Training (X4) towards Career Intention as a Public

Accountant (Y).

Based on the results of hypothesis testing above, it can be concluded that

“Attitudes, Subjective Norms, Perceived Behavioral Control, and Professional

Training simultaneously has a significant influence on the Career Intention as Public

Accountants” is accepted.

E. Discussion

This study aims to examine the effect of Attitudes, Subjective Norms, Perceived

Behavioral Control, and Professional Training on Career Intention as a Public Accountant

on the Bachelor Program of Accounting Student 2014-2015 Yogyakarta State

University. Based on the results of the analysis, the discussion of this study are as

follows.

1. The Influence of Attitudes Attitude toward Career Intention as a Public Accountant

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

coefficient is positive, so it can be said that the direction of influence of Attitudinal

Variables on Interest in Career as Public Accountant is positive. Thitung value of

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

for a career as a Public Accountant received.


The results of this study are conducted by Yohana (2014) and Sulistiani (2012)

where Attitudes have a positive and significant influence on Student Interest. Attitude

is a tendency for each individual to respond to an object either positively or

negatively. Attitudes on the career of Public Accountants is an individual response to

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

market Public Accountant becomes a marker of individual attitude towards career as

Public Accountant. Positive attitudes of the students towards the career of Public

Accountants can be improved through socialization conducted by the relevant parties

about the positive or profits obtained if students choose a career as a Public

Accountant.

2. The Influence of Subjective Norms toward Career Intention as a 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

Accountant in Accounting State University of Yogyakarta. X2 regression coefficient

value of 0.417 states that each increase in Subjective Norm of 1 unit will increase

career interest as a Public Accountant increased by 0.417 units. The regression

coefficient is positive, so it can be said that the direction of influence of the variable

of Subjective Norm to the Interest of Career as Public Accountant is positive. The

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

career as Public Accountant accepted.


The results of this study are consistent with the results of research conducted

by Sulistiani (20012), Yohana (2014) and Sumaryono (2016) where Subjective

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

are required to increase student interest for a career as a Public Accountant.

3. The Influence of Perceived Behavioral Control toward Career Intention as a Public

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

Public Accountant in Accounting State University of Yogyakarta State Student. The

value of X3 regression coefficient of 0.661 states that every increase of Perceived

Behavioral Control of 1 unit will increase career interest as Public Accountant

increases by 0,661 unit. The regression coefficient is positive, so it can be said that

the direction of influence of variable Perceived Behavioral Control to Interest Career

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

significant effect on the Student Interest for a Career as a Public Accountant is

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

positive and significant influence on Student Interest. Perceptive behavior control is

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

influence the reasons for students for a career as a Public Accountant.

4. The Influence of Professional Training toward Career Intention as a Public

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

Accountant in Accounting State University of Yogyakarta. The value of X1 regression

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

Professional Training variables on Interest Career as a Public Accountant is positive.

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

for the career as Public Accountant received.

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

Student Interest for a career as a Public Accountant. Professional training is defined


as a short-term educational program implemented to maintain or improve one's

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

students for a career as a Public Accountant.

5. The Influence of Attitude, Subjective Norm, Perceived Behavioral Control

Perseptive Behavior Control, and Professional Training simultaneously toward

Career Intention as a Public Accountant simultaneously

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)

influence simultaneously to Career Interests as Public Accountant. The results of the

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

and has a significance value 0,000 which is smaller than 0.05.

Attitudes, Subjective Norms, Perceived Behavioral Control and Professional

Training Affects Accounting Students' Interest for a Career as a Public Accountant

either positively or negatively. If the student has an Attitudes, Subjective Norm,

Perceived Behavioral Control, and Profesional Training will increasingly increase his

interest to work as a Public Accountant. Conversely, if attitudes, subjective norms,

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

description of the results of the analysis described above, it can be deduced if

Attitudes, Subjective Norms, Perceived Behavioral Control, and Professional


Training together has a significant influence on Accounting Student Interest for a

Career as Public Accountant so the fifth hypothesis in this research is accepted.

F. Research Limitation

1. There is an opportunity for bias because there is a difference in perception between

the researcher and the respondent related to the questions asked.

2. Respondents used in the study are limited to Undergraduate Accounting Students

2014 and 2015 Yogyakarta State University, so it is possible to reduce generalization

of the research results.

3. The findings of the research result show that in addition to Attitudes, Subjective

Norms, Perceived Behavioral Control, and Professional Training there are other

factors that influence Accounting Student Interest for a Career as a Public

Accountant. The dependent variable of Accounting Students Interest for Career as

Public Accountant can be explained by free variable Attitude 62,4%, Subjective

Normal variable equal to 19,5%, Perceived Behavioral Control variable equal to

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

affecting Accounting Students Interest for a Career as a Public Accountant.


CHAPTER V
CONCLUSIONS AND SUGGESTIONS

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

Intention as a Public Accountant. This is evidenced by the thitung of Attitude variable

(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.

3. There is significant and positive influence between Perceived Behavioral Control

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

regression coefficient of 0.661.

4. There is a positive and significant influence between Professional Training on the

Career Intention as a Public Accountant. It is shown the tcount of Professional Training

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

regression coefficient on 0.591.


5. There is a significant influence between Attitudes, Subjective Norms, Perceived

Behavioral Control, and Professional Training simultaneously toward the Career

Intention as a Public Accountant. This is evidenced by the value of Fcount of 49.525

which is greater than the Ftable value of 2.45. In addition the value of significance is

0.000 where the value is less than 0.05.

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

interest as Public Accountant increases.

2. For the Further Researchers

a. The next researcher should then add questions in each variable indicator to anticipate

the presence of invalid questions.

b. The next researcher should use the questionnaire distribution method by direct

sharing rather than using an online questionnaire to quickly collect data.

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