ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI KONSULTAN PAJAK

Authors

  • Ardi Wiranata Universitas Putera Batam
  • Haposan Banjarnahor Universitas Putera Batam

DOI:

https://doi.org/10.33884/scientiajournal.v5i3.7667

Abstract

The purpose of this study was to determine the effect of financial rewards, professional
recognition, and labor market considerations on the interest of accounting students to work
as tax consultant. The tests carried out in this study were descriptive analysis tests, data
quality tests, namely validity and reliability tests, classical assumption tests, namely
normality tests, multicollinearity tests, and heroscedasticity tests, multiple linear regression
tests, coefficient of determination tests, hypothesis tests, namely t tests and f tests. the
results of the study state that partially financial rewards, professional recognition, and labor
market considerations have a positive and significant effect on the interest of accounting
students to have a career as a tax consultant. Simultaneously, financial rewards,
professional recognition, and labor market considerations have a positive and significant
effect on accounting students' interest in a career as a tax consultant. The results of the
coefficient of determination with an Adjusted R Square value of 0.561 explain that the three
independent variables in this study influence the dependent variable by 56.1% while the
remaining 43.9% are influenced by other variables not present in this study

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Published

2023-09-11