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Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi minat dari mahasiswa akuntansi untuk menjadi entrepreneur sebagai pilihan karir. Theory of planned behavior (TPB) digunakan dalam menganalisis minat mahasiswa akuntansi. Sesuai dengan teori, tiga komponen yang diteliti berpengaruh positif terhadap minat untuk menjadi entrepreneur yaitu sikap terhadap perilaku, norma subjektif, serta kompetensi akuntansi dan manajemen bisnis sebagai proksi dari perceived behavioral control. Sampel penelitian adalah mahasiswa S1 Akuntansi Universitas Indonesia angkatan 2012 dan 2013. Hasil penelitian menunjukkan bahwa attitude toward entrepreneurial berpengaruh positif terhadap minat mahasiswa akuntansi menjadi entrepreneur. Norma subjektif berpengaruh negatif terhadap minat menjadi entrepreneur. Kompetensi akuntansi dan manajemen bisnis tidak berpengaruh terhadap minat mahasiswa akuntansi menjadi entrepreneur sebagai pilihan karir.

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ABSTRACT
The purpose of this research is to know about accounting students? interest to become an entrepreneur as a career choice. Theory of planned behavior (TPB) is used to analyse the interest of accounting students. Based on the theory, three factors are studied whether affects positively toward interest to become an entrepreneur. They are attitude toward entrepreneurial, subjective norm, and accounting competencies as a proxy of perceived behavioral control. Sample of this research is Accounting students in University of Indonesia batch 2012 and 2013. The result shows that attitude toward entrepreneurial positively affects interest of accounting students to become an entrepreneur. On the other hand, subjective norm negatively affects interest of accounting students to become an entrepreneur. Third factor, accounting and business management competencies doesn?t affect interest of accounting students to become an entrepreneur as a career choice

Abstrak :
[Menurut teori mikroekonomi, risk aversion dapat menghalangi seseorang membuat keputusan yang optimal dalam situasi yang beresiko. Jika seseorang percaya bahwa menjadi wira usaha memiliki resiko lebih tinggi daripada menjadi karyawan, maka dalam derajat risk aversion tertentu, orang tersebut tidak akan menjadi wira usaha, meskipun memiliki potensi yang cukup. Dalam situasi seperti ini, asuransi dapat membantu meningkatkan jumlah wira usaha baru. Penelitian ini menggunakan data tingkat keluarga dari Panel Study of Income Dynamics, dan sebagai institusi asuransi, digunakan kode kepailitan (Bankruptcy Code) Amerika Serikat, spesifiknya, pengecualian aset rumah (Homestead Exemption). Hasilnya adalah, peningkatan pengecualian aset rumah sebesar sepuluh poin persentase meningkatkan kemungkinan kepemilikan bisnis sebesar 1.5 poin persentase, setelah tahun 2005. Penelitian ini juga menemukan bahwa efek tersebut hanya terjadi pada bisnis berbadan hukum korporasi (Incorporated Business). ...... Microeconomic theory suggests that risk aversion may result in people to take less optimal decision in a situation associated with risk. If people believe that being selfemployed is riskier than being wage-employed, then at some point, risk averse wageemployed won?t become self-employed even if it is optimal to do so. In this case, introducing some sort of insurance scheme may increase people?s participation in selfemployment activity. I use the family level data from Panel Study of Income Dynamics, and I exploit provisions in the United States? bankruptcy code, specifically the homestead exemption level, as the insurance institution. I find that the increase of exemption level by ten percentage point increases the probability of owning a business by 1.5 percentage points, after the year 2005. I also find that the effect is explained by the incorporated business.;Microeconomic theory suggests that risk aversion may result in people to take less optimal decision in a situation associated with risk. If people believe that being selfemployed is riskier than being wage-employed, then at some point, risk averse wageemployed won’t become self-employed even if it is optimal to do so. In this case, introducing some sort of insurance scheme may increase people’s participation in selfemployment activity. I use the family level data from Panel Study of Income Dynamics, and I exploit provisions in the United States’ bankruptcy code, specifically the homestead exemption level, as the insurance institution. I find that the increase of exemption level by ten percentage point increases the probability of owning a business by 1.5 percentage points, after the year 2005. I also find that the effect is explained by the incorporated business.;Microeconomic theory suggests that risk aversion may result in people to take less optimal decision in a situation associated with risk. If people believe that being selfemployed is riskier than being wage-employed, then at some point, risk averse wageemployed won’t become self-employed even if it is optimal to do so. In this case, introducing some sort of insurance scheme may increase people’s participation in selfemployment activity. I use the family level data from Panel Study of Income Dynamics, and I exploit provisions in the United States’ bankruptcy code, specifically the homestead exemption level, as the insurance institution. I find that the increase of exemption level by ten percentage point increases the probability of owning a business by 1.5 percentage points, after the year 2005. I also find that the effect is explained by the incorporated business., Microeconomic theory suggests that risk aversion may result in people to take less optimal decision in a situation associated with risk. If people believe that being selfemployed is riskier than being wage-employed, then at some point, risk averse wageemployed won’t become self-employed even if it is optimal to do so. In this case, introducing some sort of insurance scheme may increase people’s participation in selfemployment activity. I use the family level data from Panel Study of Income Dynamics, and I exploit provisions in the United States’ bankruptcy code, specifically the homestead exemption level, as the insurance institution. I find that the increase of exemption level by ten percentage point increases the probability of owning a business by 1.5 percentage points, after the year 2005. I also find that the effect is explained by the incorporated business.]