DETERMINAN NIAT FRESHGRADUATE DIPLOMA III AKUNTANSI MEMILIH MENJADI PEGAWAI DIREKTORAT JENDERAL PAJAK: STUDI PADA LULUSAN AKADEMI AKUNTANSI YKPN YOGYAKARTA
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Date
2017-07-20
Journal Title
Journal ISSN
Volume Title
Publisher
Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
The purpose of this research was to investigate the determinants of the intention of freshgraduate
diploma III accounting graduates of Akademi Akuntansi YKPN to choose a career to be employees
of the Directorate General of Taxation. The three constructs in Theory of Planed Behavior are
Attitudes toward Behavior, Subjective Norms and Perceived Behavior Control plus financial
award constructs used as a framework of research models. Data were obtained through
questionnaires from 180 freshgraduate diploma III accounting graduates of Akademi Akuntansi
YKPN which has a cumulative academic achievement index of more than 2.75 and age less than
23 years. Data were analyzed by Structural Equation Modeling - Partial Least Square (PLS)
using Smart PLS 2.0 software. The results of this research indicate that the three constructs of
Attitude, Subjective Norms and Perceived Behavior Control positively influence the intention of
freshgraduate diploma III accounting graduates of Akademi Akuntansi YKPN to choose a career
to be employees of the Directorate General of Taxation.
Description
Keywords
freshgraduate diploma III accounting graduates of Akademi Akuntansi YKPN, partial least square, staff of Directorate General of Taxation, theory of planned behavior