FAKTOR-FAKTOR YANG MELATARBELAKANGI PERSEPSI MAHASISWA DIPLOMA TIGA AKUNTANSI TERHADAP MINAT BERKARIER DI BIDANG AUDIT

Afif Krisna Febrian, . (2026) FAKTOR-FAKTOR YANG MELATARBELAKANGI PERSEPSI MAHASISWA DIPLOMA TIGA AKUNTANSI TERHADAP MINAT BERKARIER DI BIDANG AUDIT. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to describe the internal and external factors underlying accounting students' career interest in the field of auditing, as well as to examine the tendency of students to view the auditing profession as a career stepping stone. A quantitative descriptive approach was employed using a survey method. Primary data were collected through a four-point Likert scale questionnaire distributed to 102 active students of the Diploma Three (D3) Accounting Study Program, Classes of 2023 and 2024, Faculty of Economics and Business, Universitas Pembangunan Nasional "Veteran" Jakarta, selected using purposive sampling. Data were analyzed using descriptive statistics comprising frequency distribution and percentage for each questionnaire item. The findings reveal that from the internal side, awareness of the auditing profession's value in developing competence received positive responses from 98.0% of respondents, supported by technical audit knowledge that consistently exceeded 91% across all indicators. From the external side, a bright career outlook served as the primary driver with 98.1% positive responses, yet was counterbalanced by two significant disincentives: the high-pressure nature of the audit work environment and students' strong awareness of professional legal risks and sanctions, exceeding 92% across all related indicators. The interaction between these driving and inhibiting factors produced an ambivalent level of career interest high cognitive appreciation that did not fully convert into active long-term career commitment. This was reflected in a distinct behavioral gap: 17.6% of respondents personally rejected the prospect of becoming a competent auditor, only 12.7% were highly active in independently seeking information about the profession, and 21.5% showed reluctance to engage in active discussions about the auditing field.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2310102038] [Pembimbing: Agustina Riyanti] [Penguji 1: Murdhaningsih] [Ketua Penguji: Amrie Firmansyah]
Uncontrolled Keywords:	Audit Knowledge, Career Interest, Generation Z, Perception of the Auditing Profession, Professional Risk of Auditors, Stepping Stone
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	AFIF KRISNA FEBRIAN
Date Deposited:	07 Sep 2026 08:05
Last Modified:	17 Sep 2026 07:51
URI:	http://repository.upnvj.ac.id/id/eprint/51178

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