PERSEPSI MENGENAI SKANDAL AUDITOR TERHADAP PILIHAN KARIER SEBAGAI AUDITOR

Abstract

Auditor profession have come to be society focus in the last few years, especially when case of
Enron in American up to case. Auditor’s scandals become problem, especially to accounting
students that want to start their carrier. So that, this research is to examined and analyze
auditor’s scandals affect opinion, work at accounting profession, and career plan of
accounting students. Data was collected by filling in questionnaire. Sample taking technique
used in the research was purposive sampling, with criterion that is, the students of
accounting department which still or finished taking audit studying objects at Pontianak.
Data was analyzed by SPSS version 16 software package. This research includes three
hypotheses. From three hypotheses, all of hypotheses are accepted. The result of testing
hypothesis suggests that there is no significant auditor’s scandals influence on the student
career choice for the auditor. This research is support previous research conducted by
Wirianata in which students perceive positive accounting profession post-Enron scandals.