VOCATIONAL HIGHER EDUCATION AS A SOLUTION TO PROVIDE MORE SKILLED AUDITOR IN THE ACCOUNTING FIRM : FACTORS FOR ACHIEVEMENTS LEARNING OUTCOME IN THE SUBJECTS OF AUDITING
This study examines the factors influence motivations of vocational higher education students in the subject of Auditing. The reason of chosen Auditing in this research due to its learning outcome is making students have an ability to implemented audit procedures in the auditee under supervisions.This is a quantitative research method by questionnaires approach to active students of vocational program of Universitas of Indonesia accounting department in the class of Auditing. This research also did indepth interviewed to some students as a key respondent to achieved comprehensive and valid analysis, discussions and conclusions. Research findings indicated that based on the test there are several variables influences students motivation in the class of auditing :first impression and opinion regarding the subjects, ability to do the case study successfully and other tasks relevance to the subjects and attitude and the ability to do various activities related to the subject. Contribution of the research by given new insight related to the specific subjects to achieved Skilled needed of Vocational Higher educations students in working at the accounting firms as an auditor. There are some limitations of this study those would be a opportunity for future research, such as, extended subjects not only auditings related to achieved skilled auditor there are, tax, information accounting system etc.
Topic: Administration and Management in Vocational School