Analisis Faktor Terhadap Pandangan Mahasiswa Tentang Program Pendidikan Profesi Akuntansi (PPAk)  

Oleh:

Oetomo, Hening Widi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 9 no. 2 (Agu. 2006), page 61-76.
Topik: Akuntansi; factor analysis; candidate perception; education of accounting profession

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Education of Accounting Profession (PPAk) has interest in its business survival partly because of the PPAk candidates’ perception. Due to such a condition, it is a prominent effort to see what factors that influence the candidates’ perception. This research attempts to use factor analysis, with a sample of 110 respondents and 12 variables. These are of 9 variables, grouped into three new factors based on Eigen value more than 1 (>= 1). The three factors are : Job Vacation Prospect has Eigen value of 3.217 with variant percentage of 26.811 %; Normative Beliefs has Eigen value of 2,006 with variant percentage of 16.715 % and Attitude Factor has Eigen value of 1.450 with variant percentage of 12.083 %. From correlation matrix, it is obtained that the value from Bartlett’s Test of Sphericity (BTS) of 317.740, suggesting that on correlation matrix there are correlation between factors supported by Kaiser - Meyer - Olkin (KMO) value of 0,724. It means more than 0.6 and variant cumulative value of 55.609 %. Based on the results, it would be better for the institution to develop the specific information about Job Vacation Prospect for the alumny of PPAk when the alumny get the Academic title namely Accountant (Ak) because it is the predominant factor in affecting the candidates’ perception to register in PPAk. The positive value of candidates’ perception is an important factor for guaranteeing the survival of Education of Accounting Profession (PPAk).

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