Pengaruh Locus of Control dan Pemahaman Profesi Akuntan terhadap Jiwa Intrapreneurship Akuntan (Studi Kasus pada Mahasiswa Akuntansi Universitas Padjadjaran)

Elin Rosalina, Margo Purnomo, Ratih Purbasari

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh locus of control dan pemahaman profesi akuntan terhadap jiwa intrapreneurship akuntan pada mahasiswa akuntansi Universitas Padjadjaran. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel penelitian terdiri dari mahasiswa Magister Akuntansi dan Profesi Akuntansi Universitas Padjadjaran yang berjumlah 94 mahasiswa. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa locus of control tidak berpengaruh terhadap pembentukan jiwa interpreneurship mahasiswa akuntansi dan pemahaman profesi akuntan yang tinggi meningkatkan jiwa intrapreneurship pada mahasiswa akuntansi. Temuan ini mengimplikasikan pentingnya pengembangan locus of control dan peningkatan pemahaman profesi akuntan dalam membentuk jiwa intrapreneurship pada mahasiswa akuntansi sebagai calon akuntan profesional di masa depan.


Keywords


Akuntansi ; Intrapreneurship; Profesi; Locus of Control.

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References


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