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"Skripsi ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat mahasiswa untuk menjadi akuntan perusahaan. Penelitian ini didasari oleh teori perilaku berencana Theory of Planned Behavior yang dilihat dari sudut pandang norma subjektif dan pribadi mahasiswa Perceived Behavior Control. Faktor-faktor tersebut adalah reputasi profesi akuntan perusahaan, perasaan terhadap profesi akuntan perusahaan, pengetahuan akuntansi dan self-efficacy. Penelitian dilakukan dengan menyebarkan kuesioner kepada mahasiswa aktif program sarjana jurusan akuntansi FEB UI angkatan 2014 dan 2015. Jumlah total responden yang berpartisipasi sebanyak 176 mahasiswa. Pengujian data menggunakan metode analisis structural equation modelling-partial least square SEM-PLS dengan bantuan software Smart PLS versi 3. Hasil pengujian menunjukkan bahwa faktor perasaan terhadap profesi akuntan perusahaan dan self-efficacy berpengaruh signifikan terhadap minat mahasiswa menjadi akuntan perusahaan. Selanjutnya faktor pengetahuan akuntansi dimediasi oleh self-efficacy berpengaruh signifikan terhadap minat mahasiswa menjadi akuntan perusahaan.

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This thesis aims to analyse the factors that affecting Accounting Students of FEB UIs interest to become a corporate accountant. This research is based on theory of planned behaviour which is seen from the perspective of subjective norm and personal of students Perceived Behavior Control. These factors are consisted of the reputation of corporate accounting profession, the feelings toward corporate accounting profession, accounting knowledge and self efficacy. Research conducted by distributing questionnaires to active students of accounting undergraduate program at FEB UI batch 2014 and 2015. The total number of respondents who participated were 176 students. The data testing was using structural equation modelling partial least square SEM PLS method with Smart PLS software version 3. The test results show that significantly feelings toward corporate accounting profession and self efficacy affects the student 39 s interest to be a corporate accountant. Furthermore, accounting knowledge factor was mediated by self efficacy and affects the student 39s interest to be a corporate accountant."

"ABSTRACTProfesi akuntan memiliki hubungan erat dengan lingkungan bisnis dan masyarakat karena profesi ini merupakan pelaku aktif dalam dunia bisnis dan ekonomi. Melihat hal tersebut peningkatan kemampuan lulusan akuntansi perlu dilakukan sebagai upaya untuk mengantisipasi arus perubahan. Tujuan penelitian ini adalah untuk mengetahui persepsi mahasiswa akuntansi terhadap pentingnya keterampilan berkomunikasi untuk sukses berkarir di profesi akuntan. Penelitian ini dilakukan dengan menggunakan metode survei dengan menyebarkan kuesioner kepada 212 responden yang merupakan mahasiswa akuntansi tingkat awal dan tingkat akhir Fakultas Ekonomi dan Bisnis Universitas Indonesia. Selain itu, analisis deskriptif juga digunakan dalam penelitian ini untuk mengetahui rata-rata kemampuan setiap mahasiswa akuntansi dalam berkomunikasi. Hasil dari penelitian ini menyimpulkan bahwa persepsi mahasiswa akuntansi terhadap kebutuhan berkomunikasi lisan bagi karir di profesi akuntan sudah dianggap penting karena mahasiswa akuntansi sudah memahami jika ingin sukses dalam karir akuntan, maka keterampilan komunikasi sangat diperlukan. Selain itu hasil penelitian ini juga menyimpulkan bahwa persepsi mahasiswa akuntansi terhadap kebutuhan komunikasi lisan bagi profesi akuntan tinggi. Hasil ini didapatkan karena mahasiswa akuntansi sudah mengembangkan keterampilan yang luas, termasuk di dalamnya keterampilan komunikasi lisan dan tidak hanya mengembangkan keterampilan teknikal saja. Dalam hasil penelitian ini juga menemukan bahwa tidak terdapat perbedaan persepsi mahasiswa tingkat awal maupun tingkat akhir terhadap pentingnya komunikasi lisan di profesi akuntan. Hasil ini bisa terjadi karena mahasiswa tingkat awal dan mahasiswa tingkat akhir sama-sama mengetahui tentang pentingnya komunikasi lisan di berbagai karir akuntan.

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ABSTRACTAccounting professions have a very close relationship with the business environment and society because this profession is part of the business and economic world. Seeing this, increases the ability of accounting graduates have to be done in an effort to anticipate the flow of change. The purpose of this study is to determine the perception of accounting students on the importance of communication skills for successful career in the accounting profession. This study was conducted by using survey method and questionnaries distributed on 212 respondents. The respondents is consist of entry level accounting students and final year accounting students from Fakultas Ekonomi dan Bisnis Universitas Indonesia. In addition, descriptive analysis is also used in this study to determine the average ability of each accounting students in communicating. The results of this study indicate that perceptio of accounting students to the needs of oral communication for a career in the accounting profession has been considered important because accounting students already understand if we want to success in accounting career, we must have a good oral communication skill. In addition, the results of this study also concluded that the perception of accounting students to the needs of oral communication for accounting profession is high. This result is obtained because accounting students have developed extensive skills, including oral communication skills and not just developing technical skills. In the results of this study also found that there is no difference in student perceptions of new students and final year students of the importance of oral communication in the accounting profession. This result can happen because the new students and final year students know the importance of oral communication in various accounting careers."

"Budaya memiliki peran yang sangat penting di dalam Kantor Akuntan Publik (KAP). Di dalam SPM No.1 tentang Pengendalian Mutu bagi KAP yang Melaksanakan Perikatan Asurans (Audit, Reviu, dan Perikatan Asurans Lainnya) dan Perikatan Selain Asurans, terdapat tanggung jawab kepemimpinan KAP atas mutu. Di dalam unsur tersebut, budaya internal KAP bergantung dari kepemimpinan KAP. Peran pemimpin KAP dapatmenjadi salah satu penguat di dalam Kode Etik Profesi Akuntan Publik melalui budaya internal yang dibentuk. Penelitian ini bertujuan untuk mengevaluasi peran partner di KAP CDE khususnya di ABC Team dalam membentuk corporate culture berdasarkan SPM No. 1 dan Kode Etik Profesi Akuntan Publik. Peran partner ini selanjutnya menjadi bagian dari alur pembentukan budaya organisasi menurut Stephen P. Robbins. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data yangdigunakan adalah data primer dan sekunder dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Hasil analisis menunjukkan bahwa partner ABC Team pada KAP CDE telah menjalankan perannya sebagai pemimpin yang bertanggung jawab atas mutu sesuai dengan SPM No.1 dan telah menjalankan perannya dalam mempromosikan kode etik melalui budaya yang telah dibentuk. Proses pembentukan budaya di ABC Team pada KAP CDE menurut Stephen P. Robbins diawali dari filosofi pendiri ABC Team yang mengklasifikasikan visi menjadi tiga bagian yaitu people, company, dan client.Tetapi dalam praktiknya masih terdapat permasalahan terkait penanaman budaya pada karyawan, sehingga penulis mengusulkan strategi dalam kerangka sistem pengendalian manajemen yang terdiri dari kontrol sosial yaitu tone atthe top, employee socialization, selection of personnel, interactive controls, clan controls; dan kontrol teknis yaitu diagnostic controls, policies & procedures, incentive systems.

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Culture has a very important role in the Public Accounting Firm (CPA Firm). Standard on Quality Control (SQC) 1 regarding Quality Control for CPA Firms Conducting Assurance (Audit, Review, and Other Assurance Engagements) and Non-Assurance Engagements, there is a CPA Firms leadership responsibility for quality. Within these

elements, the CPA Firms internal culture depends on the CPA Firms leadership. The role of the CPA Firms leader can be one of the reinforcements in the Code of Ethics for the Professional Public Accountant through the internal culture that is established. This

study aims to evaluate the role of partners in CPA Firm CDE, especially in the ABC Team in establishing a corporate culture based on SQC 1 and the Code of Ethics for the Professional Public Accountant. The role of this partner then becomes part of the flow of organizational culture establishment according to Stephen P. Robbins. This study

uses a qualitative method with a case study approach. The data used are primary and secondary data with data collection techniques in the form of interviews and documentation. The results of the analysis show that partner of ABC Team at CPA Firm CDE has carried out his role as leader who are responsible for quality in accordance with SQC 1 and have carried out his role in promoting the code of ethics through the culture that has been established. According to Stephen P. Robbins, the process of culture establisment in the ABC Team at CPA Firm CDE begins with the philosophy of

the founder of the ABC Team which classifies the vision into three parts, namely people, company, and client. However, in practice there are still problems related to inculcating culture in employees, so the author proposes a strategy within the framework of a management control system consisting of social control, namely tone at the top, employee socialization, selection of personnel, interactive controls, clan

controls; and technical controls, namely diagnostic controls, policies & procedures, incentive systems."

"The purpose of this research is to examine the relationships of job satisfaction to organizational commitment and turnover intentions. Next, the purpose of this research is to examine whether organizational commitment related to turnover intentions. This research conducted with survey on auditors working on the big audit firms in Jakarta that affiliated to foreign audit firms (The Big Four). Unit analysis are auditors who have non-partner position i.e: junior, senior and manager that concentrated in audit services. The structural equation modeling with AMOS program is used to analized the data. The results of this research suggest that job satisfication has significant positive relationships to organizational to turnover intentions. Next, organizational commitment has significant negative relationship to turnover intentions. This result suggests that job satisfication related to turnover intentions both of direct or through organizational commitment."