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PENGARUH LINGKUNGAN KERJA AUDITOR TERHADAP PILIHAN KARIR SEBAGAI AUDITOR

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ABSTRACT EFFECT OF ENVIRONMENTAL WORK AS A CAREER CHOICE OF AUDITOR By : HendraNadeak The purpose of this study was to determine the students perceptions of the work environment of auditors accounting, tendency career choice of accounting students, workplace relations determine student career as an auditor with the auditor, and knowing effect between accounting students perceptions of the work environment of auditors to the choice of his career as an auditor. The method used descriptive method that collects data to produce information needed in analyzing the existing problems. The data collection technique used was the distribution of questionnaires to the parties associated with this study. The questionnaire consisted of 28 statements X and Y questionnaire consisted of 6 statements. Measurement scale used was a Likert scale and using Spearman rank correlation, Significant Test and Analysis of Coefficient of Determination. Based on the results of research conducted, it can be known about the accounting students perceptions of the work environment of auditors, it can be seen from the calculation of the score of the variable X at 81.93 %, which means students perceptions of the work environment of auditors will be positive. Based on the results of research conducted, it can be known tendency career choice of accounting students become auditors, can be seen from the score of variable Y at 70.45 %, which means the students tended to become an auditor. Based on statistical analysis using the Spearman rank correlation, the obtained results of the correlation coefficient r of -0.886 which indicates that there is a strong negative relationship. This means that 78.5 % contribution from the auditor's understanding of the work environment for the selection of a career as an auditor, while 21.5 % contribution of other factors outside of the study. Significance test t is smaller than the significance level ( 0.026 < 0.05 ), then H0 is rejected and Ha accepted. Keywords : Work Environment Auditor, Auditor Career Options