Image of Pengaruh Undang-Undang No.5 Tahun 2011 Tentang Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Menjadi Akuntan Publik (Studi Kasus Pada Mahasiswa S1 Akuntansi Dan Ppak Unri, Dan Unand Tahun 2018)
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Pengaruh Undang-Undang No.5 Tahun 2011 Tentang Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Menjadi Akuntan Publik (Studi Kasus Pada Mahasiswa S1 Akuntansi Dan Ppak Unri, Dan Unand Tahun 2018)

This study is purposed to find a consistency of the implementation of Public Accountant Law act 5 year 2011 taht influencing students interest become public a accountant. Which is emphasized on the redetailing rules about Terms, Obligations, and Sanctions as a public accountant? The study was conducted on Accounting bachelors and PPAk program trainees of University of Riau and Andalas University. The sample is calculated using certain formulas. Total of 200 questionnaires distributed to respondents with special provisions for undergraduate students Accounting (purposive sampling). Thus, 172 copies of questionnaires are proper to be analyzed or can be concluded by 86% response rate. Furthermore, the primary data that has been collected processed and analyzed using descriptive statistical analysis. The hypothesesess is tested by multiple regression formula using SPSS v.23 for students. The result of the research shows that independent variable ares influenceing the interest of the students, compared with the previous researches with the same variables. Looking forward the influence of Public Accountant Law act. 5 year 2011 with this study location, variables such as Terms Syarat tcount (2,231) > ttable (1,974185) and Obligations tcount (2,018) > ttable (1,974185) have influences significantly. Meanwhile, Sanctions variable as a public accountant tcount (0,905) < ttable (1,974185) does not significantly influence the interests of accounting students become public accountants. Keywords: Student interest, public accountant terms, public accountant obligations, public accountant sanctions.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0232)
02 03. 118 (0232)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0232)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0232)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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