PERSEPSI MAHASISWA AKUNTANSI MENGENAI LINGKUNGAN KERJA DAN GAJI AUDITOR TERHADAP PEMILIHAN KARIR SEBAGAI AUDITOR

The aim of this research is to see the effect of accounting student’s perceptions about the work environment and salary auditor’s who can be a reference to choose a career as an auditor. The population of this study were accounting student’s at STIE Perbanas Surabaya. The research sample is determined by purposive sampling with the criteria of accounting student’s who have been finished the course of Audit Practice and who was doing thesis in odd semester of 2011. The data collected from the primary data obtained through questionnaires. The method of analysis used Logistic Regression. The result of this research is the most career which choosed by accounting student’s at STIE Perbanas Surabaya are company accountants, goverment accountants, public accountants, nonaccountants, and lectures of accounting. Work environment have a negative influence on the selection of their career as an auditor, the negative influence caused by students who have a negative perceptions of auditor’s work environment, such as frequent overtime and work that can not be quickly resolved. While the salary does not affect them to choose their career as an auditor, because the most careers which choosed by accounting students at STIE Perbanas Surabaya is company accounting, so regardless of the salary received does not affect to interest of students to be auditors. Key words: perception, career, work environment, salaries, audito