Proceeding 3rd Sriwijaya Economics, Accounting, and Business Conference 2017

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1 ANALYSIS OF THE EFFECT OF QUALITY MOTIVATION, CAREER MOTIVATION AND ECONOMIC MOTIVATION TO STUDENTS INTEREST IN ACCOUNTING TO FOLLOW EDUCATION ACCOUNTANT PROFESSION AND CHARTERED ACCOUNTANT (CA) AT ISLAMIC UNIVERSITY IN MEDAN CITY Jalila Ilmiha, SE, M.Si 1 Syafrizal, SE, MM 2 1,2 University of Islamic North Sumatera Abstract Global competition that has started in 2016 is the era of ASEAN Economic Community (AEC) where to become a professional accountant hence required additional education to be more ready to compete in the world of work. Accounting Profession Education (PPAk) and Chartered Accountant (CA) is an advanced education to become a professional accountant and accountant with international standard. So the government issued a law that regulates the education of the accounting profession in Students who pass PPAk and want to become a certified accountant must take the exam certification CA (Chartered Accountant). This research is important to give direction to the students so that later work professionally and recognized by International. This study aims to determine whether the motivation of qualitias, career motivation and economic motivation affect accounting students to follow PPAk and Chartered Accountant (CA) At Islamic University In Medan City. The population of this study are students majoring in accounting at the Islamic University of North Sumatra and University of Muhammadiyah Sumatera Utara with the number of about 150 people. Methods of data collection using questionnaires spread. Technique of research data analysis is validity and reliability as well as multiple linear regression analysis. The results of partial research on quality motivation, economic motivation have no effect on the interest of PPAK and CA, career motivation have effect on the interest of PPAK and CA and simultaneously the motivation of quality, motivation and motivation influence the influence of PPak and CA. Keywords: Quality motivation, career motivation, economic motivation, interest and Accounting Professional Education and Chartered Accountant (CA) ISBN

2 INTRODUCTION The development of globalization era characterized by the existence of ASEAN Economic Community (AEC) becomes a challenge that must be faced by the accounting profession, especially in Indonesia the lack of Accountant is feared will cause foreign Accountant to come and dominate in Indonesia. Indonesia needs strategic steps to accelerate the growth of professional accountants. Therefore, the Indonesian Institute of Accountants (IAI) held a Chartered Accountant (CA) exam in an attempt to align Professional Accountants in Indonesia to compete in the ASEAN Economic Community. However, if the progress of the Accountant number is sufficient without adequate quality, Accountants from Indonesia will be unable to compete with foreign Accountants. Such condition is the world of education Indonesia is required to create and develop qualified human resources, so that must be done is to equip human resources through higher education in accordance with the profession. Education is basically an interaction between educators and learners, to achieve educational goals that take place in a particular environment. This interaction is called educational interaction, which is the interplay between educators and learners. Accounting is one of the majors in the faculty of economics that many students are interested in today. From the results of Basuki's research, 1999 (in Ariani, 2004) mentions that the average student chooses accounting majors, driven by their desire to become professionals in accounting. In addition they are also motivated by the assumption that accountants in the future will be needed by many organizations and companies, especially in Indonesia. According Sundem, 1993 (in Widyastuti, et al, 2004) accounting education must produce professional accountants in line with the development of the need for accounting services in the coming century. High accounting education that does not produce a professionalism as an accountant would not be sold in the labor market. To become a professional accountant is required additional education to be more ready to compete in the world of work. Accounting Profession Education (PPAk) and Chartered Accountant (CA) is an advanced education to become a professional accountant and an international standard accountant. So the government passed a law that regulates the education of the accounting profession. The reason is that the accounting profession organization (Ikatan Akuntan Indonesia) and the Ministry of National Education through the Directorate General of Higher Education feel the need to review the rules that apply to produce professional accountants. Through the Decree of the Minister of National Education of the Republic of Indonesia Number 154 of 2014 on Clumps of Science and Technology as well as Degree of Higher Education, and Ministry of Finance Regulation N0.25 / PMK.01 / 2014 on accountants with state professional status. 124 ISBN

3 Readiness to face the ASEAN Economic Community (AEC) that has been held this year. Students who pass the PPAk and want to be a certified accountant must take the CA (Chartered Accountant) certification exam and must have at least 3 years experience as a practitioner to get the CA degree while the student who wishes to open the KAP must have a CPA (Certified Public Accountant) the requirement to follow the USAP (Certified Public Accounting Examination) has had an accountant degree and possesses an experience of at least 1,500 audit hours. Accounting Profession Education (PPAk) is important for students majoring in accounting because PPAk can contribute to becoming a professional accountant. Given the importance of PPAk for accounting students it is necessary motivation from within the students to the interest to follow PPAk, which is expected to achieve the desired goals of the student. IAI issued a CA degree in Indonesia to align Indonesian accountants with foreign accountants, as accountants with a CA degree can be internationally recognized. In addition, it can provide added value and recognition for making significant decisions in financial reporting. Indonesia through IAI prepares Indonesian accountants to be more competitive with other state accountants. With a CA degree, an accountant may open a different Accounting Firm (KJA) with a Public Accounting Firm (KAP). One of the requirements of CA exam participants is the lowest DIV / S1 graduate of accounting or equivalent. It indicates that to get a CA degree is not required to follow PPAk The interest of accounting students to study accounting profession (PPAk) and Chartered Accountant (CA) can be influenced by several things such as career motivation, economic motivation, and quality motivation this can be caused by the impulse in the student to have and improve the quality of self and his abilities in his field of work, particularly in the field of accounting profession, and has broader responsibilities, and is based on ideal moral principles such as honest, objective, open and neutral. By following this PPAk and Chartered Accountant (CA) in addition to increasing the level of performance and professionalism an accountant also provides a professional degree that demonstrates the credibility of an accountant for his work to give public or public confidence through the PPAk and Chartered Accountant (CA). However, in reality in Indonesia the number of Chartered Accountant (CA) or accountant teregister number is still not able to meet the market demand for accountant services. So this research is important to be implemented so that they can be directed by the students so that they can perform their professional duty well and qualified and ready to use in the world of work in facing the society of economic asean (MEA). Formulation of the problem Based on the background then the formulation of the proposed problem is as follows: ISBN

4 1. Does quality motivation affect student interest in Accounting Department to follow Accounting Profession and Chartered Accountant (CA). " 2. Whether career motivation affects the interest of students of Accounting Department to follow Accounting and Chartered Accountant (CA). " 3. Does the economic motivation affect the interest of students of Accounting Department to follow Accounting and Chartered Accountant (CA). " LITERATURE REVIEW Motivation Motivation is an impulse that arises in a person, consciously or unconsciously to perform an action with a specific purpose, or Motivation are efforts that can cause a person or a group of people moved to do something because they want to achieve the desired goals or get satisfaction with his actions ( Big Indonesian Dictionary, 1998). This motivation is only given to humans, especially to subordinates or followers. Motivation is important because with this motivation is expected every individual employees willing to work hard and enthusiastic to achieve high work productivity. Motivation should be done to the leadership of subordinates because of the dimension of the division of work to do with the best, subordinates actually able but will be lazy to do it, give rewards and job satisfaction. Actually there are many discussion of motivation theories, but there are some quite prominent are among others as follows: Maslow theory, about the basic level of human beings are: basic physiological needs, safety and security, love / affection, appreciation, and self actualization From the above definition can be seen that: 1. Motivation starts from a change of energy or energy in a person. 2. Motivation is characterized by the emergence of feelings that lead to one's behavior. 3. Motivation is characterized by reactions to achieve goals. Interests According Sandjaja (2006) nterest is a tendency that causes a person trying to seek or try activities in a particular field. Interest is also interpreted as a positive attitude toward aspects of the environment. In addition, interest is also a constant tendency to pay attention and enjoy an activity accompanied by a sense of pleasure. According to Widyastuti, et al (2004) Interest is a desire that is driven by a desire after seeing, observing and comparing and considering with the needs he wants. Interest is a high 126 ISBN

5 tendency towards something. Further Dictionary Indonesian Language defines interest as a desire to pay attention or do something. Accountant Profession The term profession is derived from the Greek, professues means a activity or work associated with a religious oath or promise, so there is an inner bond for someone who has the profession to not violate and maintain the sanctity of his profession. According to the International Federation of Accountants in Ellya Benny and Yuskar (2006), what is meant by the accounting profession are all areas of employment that use accounting skills. The expertise covers the areas of public accountants, internal accountants working for companies, accountants working in government, and accountants as educators. Furthermore, Azizul Kholis (2002) mentions the characteristics of a profession that is: 1. Having a common body of knowledge derived from a regular educational process as evidenced by a pass mark (diploma) that gives the right to do a job. 2. Public or governmental recognition of the authority to give his services to the public because of his expertise which is a professional monopoly to provide services in a particular field. 3. A collection of members of a professional organization to organize its members and be equipped with a code of ethics. 4. Prioritize and pre-service above service rewards, but it does not mean that his services are rendered without compensation. Accounting Profession Education (PPAk) Decree of the Minister of Finance of the Republic of Indonesia Number 25 / PMK.01 / 2014 states Accountant of State Registered. Accounting profession education aims to produce graduates who master the expertise in the field of accounting profession and provide professional accounting compensation. Graduates of Accounting Profession Education are entitled to hold title of accountant profession, hereinafter abbreviated as Ak. Those who are eligible for an accountant degree must register with the Ministry of Finance for a register number. To be able to obtain a license to practice as a public accountant, an accountant must meet several conditions determined by the Ministry of Finance, among others: experienced in KAP at least 3 years equivalent to 4,000 hours, have several staff, have a representative office and others. Starting early in 1998, to obtain a license of practice, must first pass the ISBN

6 Certified Public Accounting Examination (USAP), which was held in cooperation of IAI and the Department Conceptual Framework The analysis of student motivation to follow Accounting Profession Education (PPAk) and Chartered Accountant (CA) shows that motivation is likely to play a role in determining a student's interest to follow PPAk. PPAk is important for students majoring in accounting because PPAk and Chartered Accountant (CA) can contribute to becoming a professional accountant. Given the importance of PPAk and Chartered Accountant (CA) for accounting students it is necessary motivation from within the students towards the interest to follow PPAk and Chartered Accountant (CA). Motivation or encouragement is the motion of the soul and body to do so that motivation is a manpower that moves students to be interested in following PPAk and Chartered Accountant (CA). Hypothesis: 1. Is there any influence of quality motivation on student interest of Accounting Department to follow Accounting Profession and Chartered Accountant (CA). " 2. Is there any influence of career motivation on student interest in Accounting Department to follow Accounting Profession and Chartered Accountant (CA). " 3. Is there any influence of economic motivation on student interest in Accounting Department to follow Accounting and Chartered Accountant (CA) Accounting Education. " METHODS Approach and Research Methods The approach of this research is quantitative by using causal associative causal research method (causal effect) by using this method the researcher will know the significant relationship between the variables studied 128 ISBN

7 Operational Research The variables of this study consist of independent variables, namely: Quality Motivation (X1), Career Motivation (X2), Economic Motivation (X3) and dependent variable in this research is Interest in Following Accountant and Chartered Accountant (Y) Profession Education. The variables of this study will be lowered to be an indicator to be able to design the research instrument that is the questions in the questionnaire. The questionnaire was designed using a scale of measurement using the Likert scale method with a choice of 5 choices (5,4,3,2,1). Population and Sample Population in this research is 200 students majoring in accounting program S1 Islamic University of North Sumatera and University of Muhammadiyah Sumatera Utara. Sampling in this research is by using Nonprobability Sampling with accidental sampling technique. The accidental sampling is a sample determination technique based on the spontaneity factor, meaning anyone who accidentally meets the researcher and according to the characteristics (characteristics), then the person can be used as a sample (respondent) (Ridwan, 2010) In the undergraduate program of accounting students, the characteristics needed to be the respondent is that the student is interested to follow PPAk and Chartered Accountant (CA). If the student is not interested to follow PPAk and Chartered Accountant (CA) then not be a respondent. Types and Data Sources The type of data used in this study is the primary data. Primary data is direct data from research data sources obtained directly from the original source and not through intermediate media. Primary data in this study is a response that will be answered directly by the subject of research on motivation quality, career motivation, economic motivation, and interest to follow PPAk and Chartered Accountant (CA). Research Instrument Testing To obtain the necessary data in this study, researchers used data collection techniques by distributing questionnaires and reviewed using interviews. Research that measures the variables by using the instruments in the questionnaire should be tested the quality of the data with the validity and reliability test. Validity test is intended to measure the quality of the questionnaire used as a research instrument so that it can be said the instrument is valid. ISBN

8 Data Analysis Technique Hypothesis Testing Testing the first to third hypothesis used multiple linear regression analysis with the following equation: Y = β0 + βx1 + βx2 + βx3 + e FINDINGS Research Results Descriptive Analysis of Research Results To be easier in analyzing the answers of respondents, the descriptive analysis will be categorized on the percentage of respondents score. The results of respondents will be described through the frequency table and the percentage of the actual score of responses of respondents to the ideal score. Table 1. Recapitulation of Percentage of Respondents Response Total Score All questionnaires (sumber : data primer yang diolah) 130 ISBN

9 Table 2. Validity Test Results Test Results Questionnaire Validity (sumber : data primer yang diolah) From the table above it is shown that the r count for all question items is greater than r table. R table is taken from List Distribution r table value Significance 5% and 1% ie rtabel 150 = So the results of the above validity test show that the questionnaire for variables X1, X2, X3, and Y variables have a value greater than rtabel = which means the questionnaire for all variables are valid. Table 3. Reliability Test Results Table Reliability Test Results (sumber : data primer yang diolah) ISBN

10 Pearson Correlation Analysis Table 5.18 Results of Pearson Correlation Analysis that it is known between Quality Motivation (X1), Career Motivation (X2), and Economic Motivation (X3) has a significance value of <0.005 which means there is a significant correlation. Furthermore, between Quality Motivation (X1) and PPak Interest and CA (Y) has a significance value of 0.006> which means there is no significant correlation, then between Career Motivation (X2) degan Interest of PPak and CA (Y) has a significance value of <0.005 means there is a significant correlation. Last anatara Economic Motivation (X3) with Interest of PPak and CA (Y) which has significant value 0.011> This shows that there is no significant correlation. While the direction of the relationship is positive because each r value indicates an asterisk (*) This means there is a significant correlation between the connected variables. Linear Regression Analysis Linear regression analysis is a statistical analysis that is parametric in which the data used must have a minimum interval measurement scale. Because the data generated from the questionnaire distribution is still ordinal scale, the previous conversion of ordinal scale data into interval scale using the MSI program (method of successive interval). The normal probability plot graph shows that the data spreads around the diagonal line and follows the direction of the diagonal line, then the regression model meets the assumption of normality. Multicolinearitas, that the tolerance value for the variable of quality motivation (X1) 0,490, next for career motivation variable (X2) 0,483 and the last variable of economic motivation (X3) 0,857. the three variables have a tolerance value greater than Meanwhile, the VIF (Variance Inflation Factor) value for the three variables is below 10.00, so it can be concluded that there is no multicolinearity or there is no correlation between the independent variables Heteroscedasticity, The result of heteroscedasticity testing shows that the points do not form a certain pattern or there is no clear pattern and the spots spread above and below the number 0 (zero) on the Y axis, hence no heteroscedasticity. Thus, the assumptions of normality, multicolinearity and heteroscedasticity in the regression model can be met from this model. 132 ISBN

11 Table 4. Multiple Linear Regression Analysis The test is intended to find out how far the influence of one independent variable (motivation quality, career motivation, and economic motivation) individually in explaining the dependent variable (interest PPak and CA). Variable Motivation Quality Test results with SPSS were obtained for the X1 (Motivation Quality) variable of significance level. Using the 0.05 significance limit, the significance value is greater than the 5% level, which means accepting Ho and rejecting Ha thus the first hypothesis of Quality Motivation has no significant effect on the interests of PPAK and CA Variable Career Motivation Test results with SPSS were obtained for the X2 (Career Motivation) variable with a significance level of the significance value is greater than the 5% level, which means receiving Ha and reject Ho Thus the second hypothesis of Career Motivation has a significant effect on the Interest of PPAK and CA Variable of Economic Motivation Test results with SPSS obtained for the variable X2 (Economic Motivation) with a significance level of By using the 0.05 significance limit, the value of significance is greater than 5% level, which means accept Ho and reject Ha Thus the third hypothesis of Economic Motivation has no significant positive effect on the Interest of PPAK and CA ISBN

12 F Test, Testing the influence of independent variables together to the dependent variable is done by using the F test. The results of statistical calculations show the value of F arithmetic = with significance of <0.05. This means that jointly motivation of quality, career motivation, and economic motivation have a significant influence on the interest of Ppak and CA. Discussion The Effect of Quality Motivation on Interest Following PPAk and CA The first hypothesis This means that partially Quality Motivation variables have no significant effect on the interests of PPAK and CA. The results of this study support the research Widyastuti, et al (2004). This can be caused by the absence of encouragement within the students to have better quality, this can happen if environmental factors and families do not support the student to be able to have a better quality. The Effect of Career Motivation on Interest Following PPAk and CA Second hypothesis This means that partially Career Motivation variables have significant effect on the interests of PPAK and CA. Career motivation is an encouragement from within a person to get a better career choice. Someone will try to improve his career in accounting for the better one of them by following the PPAk and CA. This research is based on Widyastuti (2004) in his research indicates that career motivation is a factor that significantly influence student interest to follow PPAk. Similarly, the research of Benny and Yuskar (2006) and Lisnasari and Fitriany (2008) has a significant influence on the interest of following PPAk. The Effect of Economic Motivation on Interest Following PPAk and CA the third hypothesis is partially variable Economic Motivation has no significant positive effect on the interest of PPAK and CA. The results of this study support the research Widyastuti, et al (2004). This may be due to factors within the student who are not motivated to seek financial or economic rewards but are more compelled to do something they love rather than work only for rewards. Or it could be because the cost to follow PPAk and CA is large (expensive) or the same amount with the cost to follow the graduate program (S2) so that students are less interested to follow PPAk and CA and instead instead prefer to follow the postgraduate course course considering the same amount of such costs. (Ellya Benny and Yuskar, 2006). This 134 ISBN

13 means that the partial variable of economic motivation has no significant effect on the interest of accounting students to follow PPAk and CA. CONCLUSIONS Based on the results of the discussion in the previous chapter it can be concluded that the influence of motivation consisting of quality motivation, career motivation, and economic motivation there is a statistically significant relationship to student interest to follow PPAk and CA. From the results of the analysis, there are several things that can be concluded as follows: 1. From the results of testing the first hypothesis concluded that there is no effect of quality motivation on student interest to follow PPAk and CA. 2. From the results of the second hypothesis testing concluded that there is no influence of career motivation on student interest to follow PPAk and CA. 3. From the results of testing the third hypothesis concluded that there is no influence of career motivation on student interest to follow PPAk and CA. 4. From the results of simultaneous testing of quality motivation, career motivation, influential career motivation to follow PPak and CA. REFERENCE Ariani, Rika Perceptions of Accountants and Accounting Students on Careers at Public Accounting Firm. Thesis of S-1 Program, University of Bung Hatta, Padang. Azizul Kholis Contribution of Accountant Profession Contribution (PPA) to the Development of Indonesian Accountant Profession: A Historical Analysis and Future Orientation. Media Accounting Edition 30 / Dec 2002-Jan Compiler Team for Big Indonesian Dictionary Big Indonesian Dictionary. First Edition, Balai Pustaka, Jakarta. Decree of the Minister of Finance of the Republic of Indonesia No 25 / PMK.01 / 2014 concerning accountant with state status Regulation of Minister of Education and Culture of the Republic of Indonesia No 154 of 2014 on Clumps of Science and Technology and Degree of University Graduates Ellya Benny and Yuskar Influence of Motivation to Students Accounting Interest To Follow Professional Accounting Education (PPAk). National Accounting Symposium IX. Fitriani and Lisnasari, Factors Affecting Accounting Students Interest to follow PPAK (Empirical Study at University of Indonesia) Journal The 2rd Accounting ISBN

14 Conference 1 st Doctoral Colloquim, and Accounting Workshop Depok, 4-5 November 2008 Ridwan Learn Easy Research for Master-Employee and Beginner Researcher. Bandung: Alfabeta. Sandjaja, S Influence Parent Involvement to Child Reading Interest in Environmental Stress Approach Vol.9 N0.1 Journal of Education Science. Widyastuti, Suryaningsum and Juliana Influence Motivation of Student Interest Accounting To Follow Professional Accounting Education. National Symposium on Accounting 136 ISBN