FAKTIR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN
Author(s) -
Shintya Khairunnisa,
Rahmat Kurniawan
Publication year - 2020
Publication title -
jurnal akuntansi trisakti
Language(s) - English
Resource type - Journals
ISSN - 2339-0832
DOI - 10.25105/jat.v7i2.7622
Subject(s) - theory of reasoned action , psychology , sample (material) , field (mathematics) , social psychology , accounting , regression analysis , perception , business administration , business , statistics , mathematics , chemistry , chromatography , pure mathematics , neuroscience
The purpose of this study is to examine the factors that influence students of accounting study program to choose a career in taxation. The Theory of Reasoned Action and Theory of Planned Behavior model is integrated with the four factors that used in this study, perceptions toward taxation profession, social guidance, self efficacy, and expectations toward the career in taxation. Data were collected by quistionnaire,obtainning 120 sample. Using multiple linear regression method, this study finds that social guidance factor and expectations toward the career in taxation are significantly influence the student’s intention to choose the career in taxation field. Findings of this study convey the practical implication to the accounting departement to explain more, and give a good impression about the proffession in taxation field
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