PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN MAHASISWA JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM STUDI S1 (PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

rolesa, dinda rolesa (2025) PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN MAHASISWA JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM STUDI S1 (PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA). [Tugas Akhir/Skripsi]

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Abstract

Profesi akuntan memiliki peran penting dalam dunia bisnis dan ekonomi sebagai penyedia informasi keuangan yang akurat untuk mendukung pengambilan keputusan. Dalam menghadapi perubahan lingkungan bisnis dan kemajuan teknologi, persepsi mahasiswa terhadap profesi ini menjadi penting karena mereka adalah calon tenaga profesional masa depan. Penelitian ini bertujuan membandingkan persepsi mahasiswa senior dan junior Program Studi Akuntansi Universitas Wijaya Kusuma Surabaya terhadap profesi akuntan. Perbedaan pandangan antara kedua kelompok diduga dipengaruhi oleh pengalaman akademik, paparan dunia kerja, dan pemahaman terhadap tantangan profesi akuntan. Metode yang digunakan adalah deskriptif komparatif dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada mahasiswa angkatan awal dan akhir, kemudian dianalisis untuk melihat perbedaan persepsi. Hasilnya menunjukkan mahasiswa senior memiliki pandangan lebih realistis dan kritis, sementara mahasiswa junior cenderung idealis dan optimis. Perbedaan ini terkait dengan pengalaman magang dan interaksi praktisi yang lebih banyak dialami mahasiswa senior. Temuan ini menegaskan pentingnya pengalaman praktis dan pembelajaran berbasis kasus nyata dalam membentuk persepsi yang matang. Penelitian ini memberikan masukan berharga untuk pengembangan kurikulum dan strategi pembinaan karir agar lulusan siap menghadapi dinamika profesi akuntan serta memperkuat integrasi teori dan praktik dalam pendidikan akuntansi. Kata Kunci : Persepsi Mahasiswa, Profesi Akuntan, Mahasiswa Senior, Mahasiswa Junior, Pendidikan Akuntansi ABSTRACT The accounting profession plays a vital role in the business and economic world as a provider of accurate financial information to support decision-making. In the face of changes in the business environment and technological advances, students' perceptions of this profession are important because they are the future professionals. This study aims to compare the perceptions of senior and junior students in the Accounting Program at Wijaya Kusuma University in Surabaya toward the accounting profession. Differences in perspectives between the two groups are believed to be influenced by academic experience, exposure to the workplace, and understanding of the challenges of the accounting profession. The method used is descriptive comparative with a quantitative approach. Data was collected through questionnaires distributed to first-year and final-year students, then analyzed to identify differences in perceptions. The results show that senior students have more realistic and critical views, while junior students tend to be idealistic and optimistic. These differences are related to the greater internship experience and interaction with practitioners experienced by senior students. These findings emphasize the importance of practical experience and case-based learning in shaping mature perceptions. This study provides valuable insights for curriculum development and career development strategies to prepare graduates to face the dynamics of the accounting profession and strengthen the integration of theory and practice in accounting education. Keywords: Student Perceptions, Accounting Profession, Senior Students, Junior Students, Accounting Education

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Persepsi Mahasiswa, Profesi Akuntan, Mahasiswa Senior, Mahasiswa Junior, Pendidikan Akuntansi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	dinda dinda rolesa Rolesa
Date Deposited:	13 Oct 2025 03:24
Last Modified:	13 Oct 2025 03:24
URI:	http://erepository.uwks.ac.id/id/eprint/21454

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