Jumlah Akuntan Profesional di Indonesia 2023 - Data Survei dan Statistik Deskriptif

Sep 2, 2026

Uploaded by Ezra

Quantitative study summarizes the number of professional accountants in Indonesia for 2023 and analyzes student factors related to taking professional accountant certification. The model uses five independent variables: level of understanding, attitude, career motivations, degree motivations, and financial reward. Descriptive statistics report sample size N=73 with ranges, means, and standard deviations for each variable and students’ intention to certify. Validity testing evaluates item correlations against an r-table benchmark, and a Kolmogorov-Smirnov normality test is included to assess distribution assumptions.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages18

Reading Time45 min

AccessFree to download

Descriptive Statistics

Independent Variables and Intention

Validity and Reliability Indicators

Item r-calculated vs r-table

Normality Testing

One-Sample Kolmogorov-Smirnov Test

| 12000
100008000
6000
4000
2000
0 | NUMBER OF PROFESSIONAL
ACCOUNTANTS IN INDONESIA 2023
9610 1523
600 500

CPA CA CPMA CIA | | --- | --- | | N | | o Variables | Indicator | | --- | --- | --- | --- | | 1. | Level of Understanding (X1) | | 1. Certification exam organizer (Karimah, 2020) .
2. Experience in the accounting field (Karimah, 2020) .
3. Terms and conditions of the certification exam (IAPI, 2023; IAI, 2023; IAMI, 2023; IIA, 2023) .
4. Levels of certification exam (IAPI, 2023; IAI, 2023; IAMI, 2023; IIA, 2023) .
5. Fee Level of the certification exam (Saptianingtias, 2022) . | | 2. | Attitude (X2) | | 1. Attitudes and beliefs held by students to take certification towards intrinsic value, career prospects, and the job market (Sumaryono & Sukanti, 2016) .
2. Consequences of students follow certification on intrinsic value, career prospects, and the job market (Sumaryono & Sukanti, 2016) . | | 3. | Career Motivations (X3) | | 1. Obtaining a job that is linear with the educational background (Karimah, 2020)
2. Increases the sense of professionalism (Karimah, 2020) .
3. Can complete the workload well (Lestari et al., 2018) .
4. Improve the ability to excel at work (Selfiana & Rochayatun, 2021) .
5. Increase opportunities for promotion at work (Selfiana & Rochayatun, 2021) . | | 4. | Degree Motivations (X4) | | 1. Earning a professional degree, other than a bachelor's degree (Setiani & Rita, 2021) .
2. Increase knowledge in the field of accounting (Gozalli, 2020) .
3. Improve abilities (Gozalli, 2020) .
4. Improve expertise (Gozalli, 2020) . | | 5. | Financial Reward (X5) | | 1. The future is secured (Ahmad et al., 2015) .
2. High salary (Aziz et al., 2017) .
3. Fast salary increase (Rahma & Murdiansyah, 2023) . | | Descriptive Statistics | | | | | | | --- | --- | --- | --- | --- | --- | | | N | Min | Max | Mean | Std. Deviation | | Level of Understanding | 73 | 14 | 28 | 21.01 | 3.615 | | Attitude | 73 | 15 | 24 | 20.59 | 2.482 | | Career Motivation | 73 | 15 | 24 | 21.01 | 2.836 | | Degree Motivation | 73 | 13 | 20 | 17.93 | 2.104 | | Financial Reward | 73 | 7 | 16 | 12.73 | 2.462 | | Students' intention to take professional accountant certification | 73 | 11 | 24 | 20.33 | 3.275 | | Valid N (listwise) | 73 | | | | | | Question Item r-calculated
validity | | r-table Conclusion | | | --- | --- | --- | --- | | Level of
Understanding (X1)
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1.7
Attitude (X2)
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6
Career Motivations (X3)
X3.1 X3.2 X3.3 X3.4 X3.5 X3.6
Degree Motivations (X4)
X4.1 X4.2 X4.3 X4.4 X4.5
Financial Reward (X5)
X5.1 X5.2 X5.3 X5.4 | .545
.657
.713
.690
.780
.664
.665
.722
.705
.618
.773
.626
.657
.694
.837
.789
.841
.863
.881
.715
.790
.825
.840
.861
.828
.883
.888
.830 | .2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303
.2303 | Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid | | One-Sample Kolmogorov-Smirnov Test | | | | --- | --- | --- | | N
Normal Parametersa,b | Mean | Unstandardized Residual
73
.0000000
2.27237959 | | Most Extreme Differences | Absolute
Positive | .097
.060 | | Test Statistic
Asymp. Sig. (2-tailed) | Negative | -.097
.097
.084c |

FAQs

What variables are used to explain students’ intention to take professional accountant certification?

The study uses five variables: level of understanding (X1), attitude (X2), career motivations (X3), degree motivations (X4), and financial reward (X5).

What does the descriptive statistics table report for each variable?

It reports N, minimum, maximum, mean, and standard deviation for each variable, including students’ intention to take the certification.

How is validity of questionnaire items assessed in the document?

Item validity is evaluated by comparing r-calculated values for each item against the r-table value; items labeled “Valid” indicate r-calculated exceeds the benchmark.

Sep 2, 2026

Uploaded by Ezra