CHAPTER 1

PRELIMINARY

A. Problem Background
It is a career choice that is most important to determine the success of students in the future.
Therefore, there is a difficulty in determining the career may result in a student confused in choosing the
right profession for the future options, especially students who Graduate Degree. Along with the
growing increase of the student population and the growing number of choices of profession
Accountants make students confused to choose the right profession, so that students can determine
their career tend not to. The choice of a career is a process or activity of an individual in an attempt to
prepare for entering the career-related jobs through a series of process activities guided and systematic
(and Dwi Setiawan, 2012). Before choosing a career in advance of someone finding out about various
kinds of alternative professions. A sense of curiosity that is very important to know whether the desired
professions useful to his future and whether the profession not to cause regret in the end. Someone
wants to reach the goals so that future success for his future and managed in accordance with the
desired expectations. Career choices needed information on a wide range of alternative profession
based on preferences and then believed to be 2 if found suitable by the profession (and Dwi Setiawan,
2012). Students in need of mass media and electronic media to add insights about the profession.
Electronic media, such as the internet, the web and media, i.e. newspapers, magazines can easily help
students find out what profession is suitable for every level of his career.

Knowledge, skills (skills) and characters (character) is required as a provision to deepen the
accounting profession-related (Suyatmin, Aris, and Jimbo, 2008). Motivation is needed in the
development of students ' career so that so that students have the considerations choosing a career
through the fundamental motivation of the student's personality. Motivation is the process or urge a
person for the purpose of incentive (Lubis 2010:28) in the Rohmatullah dkk. (2014). The motivation of a
person will be determined by stimulusnya. The intended stimulus is the engine driving motivation so as
to cause an impact on the behaviour of the person concerned. Each individual has a different
performance of the business expectation depending on the individual. The expectations regarding the
difficulty of individual perception shows reach a particular behaviours and on the possibility of
achievement of such behaviour (Siswanto 2007:23) in the Rohmatullah dkk (2014). The motivation of
this research to encourage students to have the potential for a career in the field auditor deeper and get
to know more about the profession of auditor. Kavina and Pedras (1986) in DeZoort et al. (1997)
examined the influence of 3 students and lecturers of the college education to examine the influence of
perceptions of faculty, research results show the good students and professors is the most important
factor in the development of the student. Not only is the extent of the environmental education course
conducted socialization, but rather the existence of practices in the outside world to help students
understand that the profession is believed to be a student is not only limited to accounting education
alone but the environment external should also plays an important role in the formation of students '
career. The existence of the establishment of a career outside of the environment make the student be
easily adapt to other people. Suyatmin dkk. (2008) States that the accounting education not only
obtained from internal factors i.e. knowledge and skills but also external factors (factors related to the
world of work), so it will make students become familiar with the outside environment.

Ludigdo and Machfoedz (1997) in Suyatmin et al. (2008) States that the profession of accountant
Indonesia in future challenges. The challenges in question is a challenge in working in companies
because it should be faced with a tough issue in the face of pressures in the job at hand. Public
accountant (KAP) has long been known for its high rates of staff turnover, is generally perceived in the
new staff sign in so that the impact on the depletion of 20 to 30 percent of employees who work at the
end of year 4 (Dwi Setiawan, and 2012). The rate of rotation of the work largely determine the position
of staff on public accounting working environment, so that when the rate of rotation of the work is
negative will cause a negative impact also resulted in the company's performance got worse. Of the
phenomena described above, researchers are interested in researching on the influence of perceptions
of student accounting regarding work environment auditor against the selection of career as an auditor.

B. Formula for Problem

The outline of the research issues that can be inferred from the explanation on the background of the
student perception of accounting is whether regarding the auditor's work environment influence on the
selection of career as an auditor?

C. Purpose of Research
The purpose of this research is to find out and analyze the accounting student perceptions about the
working environment of Auditors against the selection of career as an auditor.

D. How Research Benefits

a. Academic Benefits

1. The research is expected to be a reference to be made in consideration of the elections as the basis
for a career as an auditor. 2. Benefits for College is to educate students in such a way that they can
easily understand the meaning of the importance of the profession of auditor for students and
contributes to the development of accounting science in the world of work.

b. Benefits Practice

Benefits practice for students is so that students can easily understand the auditor's profession is very
influential in the career of the future and the importance of the profession of Auditors to implement a
practice within a company.
 CHAPTER 2
THEORETICAL BASIS
A SUCCESSFUL BECAREER AS AN ACCOUNTING GRADUATE

What companies are willing to hire my height? What company that gives me a good career? What
company can guarantee the future prosperity of me, my wife, and my children's future?

The above questions were put forward by any jobseekers (job seeker) is primarily a supply that has
the capability of science in theory and practice which in this case are related to accounting. No one is
indeed what was expected of it and indeed appropriate reason if the prospective workers have the skills
sought after by employers much less ability unique alias rarely owned by others. To obtain such
capability, the job seeker must follow the norms of science search. Its rules roughly thus:

1. Of course there are intentions from the bottom of heart for majored in accounting before
deciding to study/lecture science in accounting.
2. Responsible for the decision on the grain in earnest in learning.
3. Do not take academic leave if there was no intention of the urgent and important. Academic
leave of absence will reduce time in exploring career opportunities after graduation. Understand
that big companies including government institutions usually receive inaugurated with
maximum age 27 up to 30 years to graduate one strata (Bachelor's degree).
4. Do not try to cheat in exams or the task e.g. by cheating.
5. Absent lectures being lazy? Once done it will be the start for the next bad habit.
6. Never hate a teacher/lecturer. Psychologically, hates the teacher will affect us in the eye
following his laziness.
7. Initiative for always looking for cutting edge science references from outside the library or off
campus as part of learning based on the problem (problem based learning). It is also associated
with the internship work (College work effort). Look for a company that does have a clear
working agenda of the internship. Most companies only treat interns as a helper, for example,
simply input the database, tidying up documents, or simply working as welder photocopying
documents.
8. Working on final project or thesis with precision and without contain elements of fraud data.
Keep in mind that the results of the thesis in addition to passing the exam You are used to, it is
also used as a reference in other people, and he will also be asked by the employer company
(when the recruitment process the interviews).

After following the above rules, then we are talking level careers for graduates in accounting.
Whether looking for a company that has high credibility, high salary, good prospects, whatever it is, God
willing all the way. Even companies will hunt down the people who follow the rules already outlined
before you who hunt down the company. As for the characteristics of companies that sought and
expected people to serve the

1. Got a great name. Not be denied again that the name became very important for assessing its
substance. Forget the word that says "what is the meaning of a name".
2. Bona fide. Honesty is a step towards peace. The company has complete in performance will be
the needs of job seekers to become part of the family.
3. Large capitalization and many branches everywhere. This proves that the company could be said
to be prosperous and have the prospect of a hit.
4. The Office is located in the Commerce society (elite). Located in an area that is filled with the
prestigious atmosphere at least raised the prestige.
5. There is no inner pressure (under pressure). Everyone wants a casual work while still quickly
took care of his duties.
6. Great salary and benefits. Cannot be disclaimed warranties for this one.
7. Be the future prospects of private aliases are guaranteed. Starting position to increase future
savings/days old.re in General as follows:

In spite of it all, it seems that in reality the company is going to be our place to lean not semuluk we
expect even gratitude-gratitude can work and not status as unemployed. Instead residents of Indonesia
as much as 200 million more with such a large number of accredited colleges A to that have not been
certified accreditation each year you can print a graduate (read: unemployment) and must be struggling
to win business and job opportunities in the world outside the campus. This resulted in big companies
get around enforcing the system of work contracts and work together with the company penghimpun of
the potential workers to be employed in the company of his partner (outsource).

Based on a survey conducted by the Central Bureau of statistics (BPS) INDONESIA, the level of
penggangguran open (TPT) on the date February 2013 reached 5.29% where the number of open
unemployment as much as 7.170. 523 people with university education background to which is
not/have never been to school. This truly astounding because not balanced by an adequate number of
jobs. Perverse again developing business, Commerce, and Government centered in Java island alone,
especially in Jakarta. Inevitably, job seekers should really equip yourself with science theory and practice
in depth and have the perseverance in trying. Another case with potentially graduates as the creator of
employment.

Therefore, there are a few tips for through stages an ideal work for graduates in accounting so as
not to be idealistic which are not realistic.

1. Toward graduation College, make sure you find out for sure want brought to where the title of
the S.E. will be juxtaposed with your name on it. Graduates majoring in accounting degree alone
will only S.E. If you don't take the education of accountant.
2. Understanding the language of passive and active United Kingdom becomes its own advantages
because the language of the United Kingdom have become an integral part in business
documents including record keeping and financial reporting.
 3. Follow job training programs at your school. This program is usually done by the College as a
working understanding of the establishment following the graduation degree. Here, you will be
trained how to make the application work, tips facing a psychological test and an interview, the
attitude of authority before the HR or the user, and the level of our career.
4. Understand the job that matches the graduates but never closed the opportunity to work with
the field as opposed to the title in question. Surely this is a final step if your application in the
field of accounting is not accepted. Not infrequently a graduate accounting profession as a staff
of marketing, customer service managers, etc. Reverse Engineering Informatics graduates can
work as a teller or risk management in a bank. So, it is necessary applied sciences as an added
value your uniqueness.
5. Looking for a company that does not have to have a towering office building and is located in
the mercantile elite. There is no guarantee a bright career level just by regard a physical identity.
Look for at least a bona fide companies and indeed expressly guarantee the welfare of your
career. Make Your early work as an exciting work experience and hone your skills in the real
world of work. From here you have to prove the ability of accounting and the maximum
contribution for the company. Keep in mind that larger companies are more like the prospective
employee of accounting graduates have job experience, another case with the MT program that
requires power that is still fresh (fresh graduated).
6. The science of the very taxes needed by the company. As a graduate of accounting, taxation is
very closely related. Therefore, please do not hesitate to establish this science by taking tax
brevet program A, B or C in accordance with your needs. If you are blind to the tax, the chance
to be accepted by the company be reduced. Brevet tax many organised by the College and Bond
Accountant Indonesia (IAI).
7. Accounting can be said also as technology. Contemporary accounting uses integrated system to
run the accounting cycle automatically, precise, and accurate. Graduate accounting must be
adept at using a system of accounting which has been created in the form of software.
8. If you decide to work in accordance with the accounting educational background as an
accountant as an absolute decision, make sure you should try being a junior auditor (external) in
advance at the public accountant as well. The HOOD is always selective in filtering the auditor
candidate really competent in the sphere of auditing. Thus, taking the education profession
accountants be things to do as a value add. PPAk many organized by universities or other
educational institutions. Working as an auditor require accuracy in checking the client's financial
statements. The better your performance, the opportunity to become a senior auditor there in
plain sight. However, the higher the position of the auditor, the greater responsibility and you
have to face trials. A mandatory Auditors honest, diligent, and thorough. Fatal error or fraud in
revealing disclosure will bring you to act.

Work is not constant. That means every time there will be an ascension process. Accounting/finance
staff can be a supervisor/supervisor and eventually became Manager of accounting/finance. Work
requires good experience as a springboard for the next career level. Don't be lazy to develop insight and
accounting continue to contribute. This will bring you to success in your career.
 CHAPTER 3
DISCUSSION

STRATEGY TO BECOME A SUCCESFUL ACCOUNTANT

1. Be sure to have a registered organisation certification

Being a professional, you assign a permissible reason have a certificate issued by the institution of
national and international accounting. In Indonesia, these agencies include the National professional
certification agency (BSNP) and bond accounting Indonesia (IAI). Certification for the appointment of a
public that is widely used in Indonesia is a Certified Public Accountant or CPA issued a public
appointment of Indonesia Institute (IAPI).

By having the certificate, the validity and SVLK you as an appointment is certainly getting stronger. In
addition to certification that is recognized in Indonesia, the appointment of professionals also need to
Kokoro certification from the international exhibition Agency. This is in addition to the concerns SVLK
will also enhance the competitiveness of an appointment in the face of the digital age.

2. Create Your goal orientation

The key to success is someone about how he determines the orientation and purpose of his life. So it is
with accountant, by having clear goals will then know what to do. You can create a destination by way of
futures, such as short-term, medium-term and long-term.

3. Make time management

After determining the goals, the next step is to make time management. The profession of the
accountant is often touted as a time-consuming profession because an accountant should analyze all
financial flows a company carefully. Speed and thoroughness into two things that can not be separated.

4. Always up to date

In the digital age and the development of technology as it is now, the information flow going so fast. If
you previously relied on newspapers, magazines, or other electronic media, information now seems to
be within grasp. Internet technology has changed the view of a person in getting information, including
in the world of accounting. Almost any time there is always news updated. Well on the stock exchange,
economic development, and so on.

Thus, the profession of an accountant in the digital age should always be up to date to get the latest
information. What's more, now popping up new innovations in the field of accounting. It is important to
get the job done and analyze problems with fast, precise, and accurate.
 CHAPTER 4

CONCLUSION

Conclusion From the explanation of the preparation for becoming a successful accountant, it can be
concluded that being an accountant needs a full preparation so that performance becomes good and
can be a successful and professional accountant.

SUGGESTION

Should be the accountant in charge of the work, not the corruption of time while working and carrying
out the orders of superiors with good
 SOURCE
https://zahiraccounting.com/id/blog/sukses-berkarier-sebagai-lulusan-akuntansi/

https://sleekr.co/blog/strategi-profesi-akuntan-menghadapi-revolusi-akuntansi-di-era-digital/