Factors Affecting Intention in Accounting Study Program Students Choosing the Public Accountant Profession

Abstract

The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.

Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant

“…This shows a significant influence between labor market considerations variables on career choice as a public accounting profession. This research is supported by research by Arismutia (2017), Ferina (2018), andRosalina et al (2020), which state that labor market considerations have a significant effect on the choice of a public accountant career. Job market considerations as perceived by respondents include job availability, job security, flexibility in career choices, and job variations and challenges.…”

“…But the results of this study indicate that the work environment affects the choice of a public accounting profession career because some people who have a highly competitive spirit will usually tend to choose a work environment that can provide challenges, so that person will get their satisfaction when they can complete the challenges they face well given. Rosalina et al (2020) state that the highest factor is the 8th factor that professionals that require high accuracy and concentration with a score of 4.58 are students have the perception that the public accounting profession requires a high accuracy factor, where this factor is felt to have a major impact in shaping student interest in the public accounting profession. This research is not in line with Susanti, Dewi, and Sufiyati (2019) and Laksmi and Hafis (2019), which state that work environment perception does not influence accounting students' interest in becoming public accountants.…”

Determinan mahasiswa akuntansi dalam memilih profesi sebagai akuntan dan analisis perbedaan pemilihan minat profesi akuntan ditinjau dari akreditasi program studi

“…Hal ini berarti bahwa penghargaan finansial tidak berpengaruh secara signifikan terhadap minat mahasiswa akuntansi dalam memilih karir sebagai akuntan. Hasil penelitian ini tidak mendukung penelitian sebelumnya yang dilakukan oleh Murdiawati (2020) dan Rosalina et al (2020) yang menyatakan penghargaan finansial berpengaruh positif signifikan terhadap minat mahasiswa akuntansi dalam memilih karir sebagai akuntan. Hasil pengujian variabel pengakuan profesional (X2) terhadap minat mahasiswa akuntansi dalam memilih karir sebagai akuntan diperoleh nilai p-value (signifikansi) sebesar 0,272, artinya pengakuan profesional tidak berpengaruh secara signifikan terhadap minat mahasiswa akuntansi dalam memilih karir sebagai akuntan.…”

Pengaruh Motivasi dan Pengetahuan Profesi Terhadap Minat Mahasiswa Akuntansi dalam Memilih Karier Akuntan Publik

“…Penelitian Ng, et.al, (2017) menyatakan bahwa dengan adanya motivasi yang dirasakan oleh mahasiswa selama perkuliahan ataupun dalam perencanaan kariernya hal tersebut mampu mempengaruhi niat mahasiswa tersebut melalui hal yang dirasakan baik secara intrinsik maupun ekstrinsik, dan pernyataan tersebut pun didukung oleh beberapa penelitian lainnya seperti dalam Rosalina et al, (2020), Suseno (2018), Effendi et al, (2018) namun dengan hasil yang berbedabeda. Sejalan dengan hal tersebut, Social Cognitive Career Theory (SSCT) menjelaskan adanya 3 aspek yang berperan penting dalam pemilihan karier yaitu self efficacy, outcome expectations, dan personal goals dari individu tersebut (Brown, 2002).…”

“…Bukan karena keinginaan orang lain maupun pujian, penghargaan yang akan ia dapatkan, persaingan, atau bahkan paksaan. Penelitian Ng, et.al (2017) menyatakan bahwa motivasi intrinsik dapat berpengaruh terhadap minat mahasiswa dalam memilih karier sebagai akuntan publilk, hasil penelitian tersebut pun didukung oleh penelitian Suseno (2018) dan Rosalina et al, (2020). Maka dapat dirumuskan hipotesis sebagai berikut…”