ANALISA PENGARUH GENDER, PENGALAMAN KERJA SEBAGAI AUDITOR, LATAR BELAKANG PENDIDIKAN DAN PEMAHAMAN AKAN LINGKUNGAN KERJA AUDITOR TERHADAP PILIHAN KARIR SEBAGAI AUDITOR: STUDI PADA TIGA UNIVERSITAS KRISTEN DI BANDUNG

Abstract

Career choices as auditors still have enough contradiction at the moment. Some consider the auditor is a challenging profession, but some looked less enjoyable career. So the research on the reasons for the choice of accounting students over his career as an auditor be considered necessary. This research aims to know weather gender, work experinces as an auditor, educational background and the understanding of auditor jobs have a significant effect on career choice as an auditor, and weather the understanding of auditor jobs can be an intervening variable in the relationship between the effect of work experience as an auditor with the selection of a career as an auditor. From the results of this research found that educational background, and work experience as an auditor do not have a significant effect on the choice of the working career as an auditor. However, gender and understanding of the work environment of auditors have significant effect on career choice as an auditor. Further result also found that the understanding of auditor jobs can not be an intervening variable in the relationship between the effect of work experience as an auditor with the selection of a career as an auditor, this happens even if there is a significant relationship between the understanding of the work environment of auditors to work as an auditor.
Keywords: gender, work experience, profession, auditor, perception, career.