Persepsi Mahasiswa Manajemen Bisnis Terhadap Auditor: Pengaruh Kedekatan Dan Pengetahuan Terhadap Stereotip Auditor

Abstract

This research aims to analyze the factors that influence the perceptions of business management students at the Batam State Polytechnic towards the auditor profession, with a focus on their views about the career, work and image of auditors. Through a replication approach from previous studies, this research takes steps to understand how these factors play a role in shaping student perceptions. This research uses a quantitative approach, with the research population including 652 Business Management students at Batam State Polytechnic who are registered in the Managerial Accounting and Accounting study program in the 3rd and 4th years of the 2023/2024 academic year. By using the Slovin formula model the number of samples selected was 87 people. The results of the analysis show that several factors such as knowledge, media, academic training, satisfaction with auditing courses, and experience attending audit seminars/courses, have a significant influence on students' perceptions of the auditor profession. However, having acquaintances with auditors and having family/friends as sources of information regarding the auditor profession were not proven to have a significant influence on student perceptions.