MENEROPONG PROSPEK PROFESI AKUNTAN PEMERINTAH DI INDONESIA
No Thumbnail Available
Date
2017-07-20
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
Accountant has become one of the most prestigious professions around the world since few decades ago.
Research concerning accountant professions has simultaneously been famous and even abundant since then.
A number of existing studies discussed these fabulous professions, namely public accountant and Chartered
Accountant, from college students’ point of views. This research offers new perspective with respect to the
type of professions and group of respondents. By undertaking questionnaire survey and interviews with
government officers as selected respondents, this study tries to reveal the public officers’s perceptions,
instead of students, towards accountancy professions in the line ministries and government agencies. The
questionnaires were distributed to government employees whose jobs are related to public finance
management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and
from those 97 are valid. This preliminary study focusing on government officers’ attitude because this topic
has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of
Finance Regulation 25/2014 (PMK 25/2014) concerning State Chartered Accountant on the willingness of
government officers to choose professional accountant in public sector as an option to pursue career. We
find that respondents agree with the obligation of re-register of Chartered Accountant and the role of
Indonesian Accountant Association (IAI) in the process of registration. However, respondents who have
already been registered in National Chartered Accountants were not sure whether they would be able to
undertake continuous learning program (PPL) until the retirement ages. This study also discloses that most
respondents tend to say that in upcoming years, government accountants have more important roles in audit,
taxation, education, local government finance, national budget, cost of public services, and non-tax revenue.
Finally, this research proposes policy recommendation that government should take professional
accountants into account in arranging career path for public officers.
Description
Keywords
Chartered Accountant, Government Officers, Public Finance