PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR PEMILIHAN PROFESI (Studi PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR PEMILIHAN PROFESI (Studi Emperis pada Mahasiswa Akuntansi di Perguruan Tinggi di Medan-Sumatera Utara) pada Mahasiswa Akuntansi di Perguruan Tinggi di Medan-Sumatera Utara)

The aim of this research is to identify the perception of accounting students about the factors which differentiate of career selection as public accountant, company accountant, government accountant, teachers accountant. The factors used as variabel is financial reward (salary), professional training, professional recognition, social values, work environment, labor market considerations, personality, family and friends and to know what types of careers are much in demand by accounting students in North Sumatra, Medan. Samples criteria were universities in North Sumatra accounting study program are accredited minimum B are HKBP Nommensen University (UHN), North Sumatra University (USU), Medan State University (UNIMED), Methodis University, Muhammadyah North Sumatra University (UMSU), Dharmawangsa University, Panca Budi University, Medan Area University (UMA). With this method of sampling is sampling quotas, the quota by the amount of 20 respondents in each university and the total respondents were 160 respondents. Analysis using Kruskal-Wallis method. The results showed that differences between accounting student at Medan, North Sumatra in terms of financial reward (salary), professional training, , social values and personality. On the other no differences between accounting student in terms of professional training, work environment, labor market considerations, family and friends and the profession's favorite choice of student for the overall university is a government accountant is because the future is more assured. Followed by the company's accountants and the next public accountants and the last one is an accountant educators