ACCOUNTING STUDENTS’ PERCEPTION OF PUBLIC ACCOUNTING WORKING ENVIRONMENT (SURVEY OF MUHAMMADIYAH UNIVERSITY OF SURAKARTA)

Abstract

In recent years, an accounting profession has developed. It is proved that the accounting graduates of Higher Education build and develop their career in an accounting profession more increasingly. This study aims at examining whether there is a difference of perception between the junior and senior accounting students in public accounting working environment of Muhammadiyah University of Surakarta. The population and sample of this study included the Students of Accounting Department, Economics School of Muhammadiyah University of Surakarta. They were grouped into two: the students who have taken the Auditing lecture 1 and those who have taken the Auditing lecture 1 and 2 in the 2006/2007 academic year. This study used a survey method with the questionnaires. The validity test used a Pearson Correlation Product Moment test, showing that all the items of the questionnaires correlated to the total score positively. The reliability test used a Cronbach Alpha method, showing that all the instruments of the questionnaires were reliable, while the hypothesis test used the Independent Sample t-test. Based on the Independent Sample t-test, the findings of this study showed that there was a difference of perception there is a difference of perception between the junior and senior accounting students in public accounting working environment of Muhammadiyah University of Surakarta.