Mas'ud Machfoedz(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author


The government of Indonesia through Minister of Finance Decree No 43/KMK. 017/ 1997 slated that all accountants whose intend to run accountant public offices should take Certified Public Accountant Exam (USAP). The exam will be conducted and operated by special committee that will be appointed by Indonesian Institute of Accountants (1AI). This exam may be taken by anyone holding SI degree in accounting (equivalent undergraduate degree). Accounting graduate holding degrees may choose to take this exam when he/she want to open a public accounting office in the future. The 'animo' and motivation of accountant candidates are still questionable whether they are interested to take or not to take this exam after they will hold degree in accounting.

This study intents to answer the question: what are the factors that influence the intention of accounting degree candidates to take USAP. The respondents are the
final semester students of accounting department economic faculties and colleges
around Yogyakarta. 440 students participated in this survey covering seven universities and colleges. The results indicate that the factor of quality is the most
important factor in taking the USAP, followed by career and economic factors. The
other results show that genders, income, and family factors do not influence the
intention to take the exam. Intuitively, it can be concluded that those students being
studied fee! that the improving quality by taking USAP is important to improve professionalism facing the keener competition in 21" century.

Full Text:



Dennis M, Hanno., and Robert M, Turner (1995), "The Changing Face of Accounting Education" Massachusett CPA Review, hal 8-12.

Foo, See Liang (1988), "Accounting Educational Systems in South East Asia: The Indonesian and Singaporean Experiences", The International Journal of Accounting, hal 125-136.

Ikatan Akuntan Indonesia (1997) Hasil Study Banding di Tujuh Negara, -Laporan Diterbitkan Untuk Internal, Tidak Dipublikasikan.

Keputusan Menteri Keuangan RI No 43/KMK.017 tenanggal 27 Januari 1997. Tentang USAP

Machfoedz, Mas'ud (1997 a), "Strategi Pendidikan Akuntansi Menyiapkan Lulusan Menghadapi Perubahan Lingkungan Menyongsong Abad 2i", VISI-Kajian dan Jurnal Fakultas Ekonomi UNIKA Soegi-yapranata, hal 23-31.

Nelson T.lrvin (1995), "What's Aboul Accounting Education Change? An Historical Perspective on the Change Movement", Accounting Horizons, Vol 9 NO 4, hal 62-75.

Novin, Adel M., and John M. Tucker (1993), "The Composisition of 150-Hour Accounting Programs:The Public Accountants' Point of View", Issues in Accounting Education, vol.8,No2, hal 273-289.

Pemerintah Republik Indonesia (1954). "Undang-Undang No 34 tahun 1954 Tentang Pemberian Gelar Akuntan", Lembaran Negara.

Siegel, Gery., and Bud Kulesza (1995), "Encouraging Change in Accounting Education," Management Accounting, May, hal 19-23

SK menteri Pendidikan dan Kebudayaan NO. 036 tahun 1993 Tentang Pemberian Sebutan Akuntan

Sundem, Gary L (1993), "President Message", Accounting Education News, March, hal 2-4.

Article Metrics

Abstract views : 796 | views : 1003


  • There are currently no refbacks.

Copyright (c) 2018 Journal of Indonesian Economy and Business

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business


Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism


Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees


Author Pack
Submission Form & Manuscript Template



Reviewer Guidelines
Reviewer Acknowledgement



General Search
Author index
Title index



The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics