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 ofEnron in American up to case. Auditor’s scandals become problem, especially to accountingstudents that want to start their carrier. So that, this research is to examined and analyzeauditor’s scandals affect opinion, work at accounting profession, and career plan ofaccounting students. Data was collected by filling in questionnaire. Sample taking techniqueused in the research was purposive sampling, with criterion that is, the students ofaccounting department which still or finished taking audit studying objects at Pontianak.Data was analyzed by SPSS version 16 software package. This research includes threehypotheses. From three hypotheses, all of hypotheses are accepted. The result of testinghypothesis suggests that there is no significant auditor’s scandals influence on the studentcareer choice for the auditor. This research is support previous research conducted byWirianata in which students perceive positive accounting profession post-Enron scandals.