Abstract :
Target of education of accountancy one of them is to yield professional and
educated labour in accountancy area because some of process forming of tired
professionalism [pass/through] education that is higher education. Relate to
accountancy area professionalism, education of accountancy in Indonesia since
year 1994 have experienced of change. This matter Is marked with replacement of
Principle Accountancy Indonesia become guidance According to Widyastuti and of
Sabeni requirement for have achievement to a accountancy lecturer is possible
influenced by his cultural environment of child still time, going through its job
environment and education. such Activity environment is hierarchy practice which
hold in lap me and or gender. To lecturer which have [done/conducted] study,
needed by evaluation of its performance of him (performance instructional). This
evaluation is needed to to determine do pertinent lecturer need its rewarded, or
improve repaired by its performance. With this research is expected will give picture
requirement of have achievement to a accountancy lecturer influenced by three
theory requirement of professionalism submitted by David Mc Clelland but to be
discussed in this research about profile requirement of have achievement to do
influenced by factor-factor; hierarchy, gender, and also biographical characteristic
of personal. This research aim to to test and prove empirically influence of
biographical characteristic and hierarchy of personal between man accountancy
lecturer and woman to requirement for the achievement of accountancy lecturer.
Sampel which is used in this elite is 32 responder (Lecturer Faculty Of
Economics Majors Accountancy of UPN "Veteran" East Java). While source of used
data come from answer of kuisioner disseminated at 32 responder. obtained to be
data to be analysed by using technique analyse doubled linear regresi by means of
... assist computer, using program of SPSS. 16.0 For Windows
From result of analysis can be concluded that Hypothesis expressing that
anticipated there is influence of hierarchy, biographical characteristic of and
personal of gender to requirement for have achievement, tested by its truth.