Patterns and determinants of Indonesian accounting students’ career choice

This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Empiris Pada Perguruan Tinggi Swasta Di Surakarta)

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i2.1822 ◽

2019 ◽

Vol 2 (2) ◽

Author(s):

Jesi Kristin P Bere Laka

Keyword(s):

Career Choice ◽

Private Colleges ◽

Accounting Students ◽

Significant Positive Effect ◽

Factors Affecting ◽

Career Selection ◽

Professional Recognition ◽

Public Accountants ◽

Positive Effect ◽

Public Accountant

The aim of this study is to examine. Analysis of factors affecting students in career selection as a public accountant (Empirical study of S1 accounting students in private colleges in Surakarta ), either partially or simultaneously. The Population in this study were all students S1 accounting students in 14 private universities in Surakarta in the 2015 and 2016 classes. Total Populations are 3.830. The sampel of this study are 100 respondens. The samples selected by Proportionate random Sampling method. The analysis method of this study used multiple regression.The results of this study are: 1) Financial rewards/salary does not affect the career choice of students as public accountants. 2) Job market considerations do not affect the career choice of students as public accontants. 3) Professional recognition has a significant positive effect on student career choice as a public accountant. 4) Social values have a significant positive effect on the career choice of students as publik accountants. 5) Personality does not influence the career choice of students as public accountants.

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Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

Agregat Jurnal Ekonomi dan Bisnis ◽

10.22236/agregat_vol2/is2pp366-376 ◽

2018 ◽

Vol 2 (2) ◽

pp. 366

Author(s):

Herlin Herlin ◽

Marlinda Sari

Keyword(s):

Work Environment ◽

Sampling Method ◽

Accounting Students ◽

Dominant Factor ◽

Public Accounting ◽

The Public ◽

Professional Recognition ◽

The University ◽

Accounting Student ◽

Public Accountant

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

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STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i1.2948 ◽

2021 ◽

Vol 14 (1) ◽

pp. 1-14

Author(s):

Jessica Irma Wijaya

Keyword(s):

Accounting Education ◽

Accounting Students ◽

Research Paradigm ◽

Education Curriculum ◽

Learning Methods ◽

Documentary Analysis ◽

Accounting Curriculum ◽

Significant Difference ◽

Training Seminar ◽

Better Than

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.

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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA S1 AKUNTANSI SEBAGAI AKUNTAN PUBLIK

Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi ◽

10.35313/ekspansi.v13i2.2627 ◽

2021 ◽

Vol 13 (2) ◽

pp. 149-179

Author(s):

Vania Susanto ◽

Jeremy Everrell ◽

Nany Chandra Marsetio ◽

Achmad Setyo Hadi

Keyword(s):

Logistic Regression ◽

Theory Of Planned Behavior ◽

Career Choice ◽

Work Environment ◽

Planned Behavior ◽

Subjective Norms ◽

Accounting Students ◽

Work Experiences ◽

High Turnover ◽

Public Accountant

This research aims to examine the effect of compensation, variety of work experiences, marketability, high turnover, work environment, subjective norms, difficulty to pursue CPA certification, intention to pursue CPA certification, extensive travel and internship experiences on the career choice of undergraduate accounting students as public accountants using theory of planned behavior and motivation theory. The sample was collected by using purposive sampling, resulting in 155 undergraduate students from 3 private universities and 3 public universities in Java Island. Logistic regression analysis is used with the help of SPSS 26. Interviews as a triangulation is conducted to understand the results better. Results show that compensation, subjective norms and intention to pursue CPA certification have a positive influence while high turnover and extensive travel have a negative influence on the career choice of undergraduate accounting students as public accountants. The results of logistic regression also found that variety of work experiences, marketability, work environment, difficulty to pursue CPA certification and internship experiences have no influence on the career choice as a public accountant. This paper has important implications as a reference for future research, for the preparation of the accounting study program curriculum, as interview materials for the recruitment process, and for IAPI to socialize the CPA certification requirements. Keywords: career choice, public accountant, theory of planned behavior, motivation theory

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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR LULUSAN SARJANA MENJADI AKUNTAN PUBLIK

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v15i2.2066 ◽

2017 ◽

Vol 15 (2) ◽

pp. 171

Author(s):

Yohanes Prabowo

Keyword(s):

Labor Market ◽

Career Choice ◽

Intrinsic Value ◽

Public Accounting ◽

Art And Design ◽

Professional Recognition ◽

Economics Faculty ◽

Independent Variable ◽

Selection Of ◽

Public Accountant

Purpose of this study was to analyze the factors that influence the selection of career as a public accountant. Factors measured in this study with variable professional recognition, labor market considerations, financial rewards, and intrinsic value of work.Data collected through questionnaires to the students of Trisakti University Faculty of Economics, Faculty of Law, and the Faculty of Art and Design. Used as a sample of 100 respondents. This study has two variables: the independent variable and the dependent variable, where the independent variable is professional recognition, labor market considerations, financial rewards, and intrinsic value of work. While the dependent variable is the selection of career as a public accountant.The analysis showed that in partial professionalpecognition and labourmarketconsiderations significant effect on selection of career as a public accountant. While variable financialreward and intrinsic value works partially no significant effect on selection of career as a public accountant. Kata kunci : Factors career choice as a Public Accountant, public accounting profession

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Career Choice as a Public Accountant in Accounting Students in the City of Semarang Indonesia: Aspects that are Considered

International Journal of Accounting and Taxation ◽

10.15640/ijat.v7n2a3 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Bambang Jatmiko ◽

Zaky Machmuddah ◽

Amaliya Suryani ◽

Suhana Suhana ◽

Titi Laras

Keyword(s):

Career Choice ◽

Accounting Students ◽

The City ◽

Public Accountant

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The Perception of Auditor Career From University Students Perspective

JEMA Jurnal Ilmiah Bidang Akuntansi dan Manajemen ◽

10.31106/jema.v16i1.1908 ◽

2019 ◽

Vol 16 (1) ◽

pp. 104

Author(s):

Muhammad Reza Ramdani ◽

Andi Muara Arumbarkah ◽

Ismi Ayu Lestari

Keyword(s):

Career Choice ◽

Work Environment ◽

Professional Training ◽

Sampling Method ◽

Total Sample ◽

Social Value ◽

Accounting Students ◽

Career Selection ◽

Professional Recognition ◽

Quantitative Descriptive

This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.

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ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS

Jurnal Ekonomi : Journal of Economic ◽

10.47007/jeko.v12i01.4001 ◽

2021 ◽

Vol 12 (01) ◽

pp. 56-67

Author(s):

Adrie Putra

Keyword(s):

Work Environment ◽

Professional Training ◽

Social Values ◽

Accounting Students ◽

Career Selection ◽

Professional Recognition ◽

Training Professional ◽

Accounting Student ◽

Selection Of ◽

Public Accountant

This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.

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DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK

Jurnal Analisis Bisnis Ekonomi ◽

10.31603/bisnisekonomi.v16i2.2617 ◽

2018 ◽

Vol 16 (2) ◽

pp. 75-88

Author(s):

Darmi Pujiyati ◽

Muji Mranani ◽

Faqiatul Mariya Waharini

Keyword(s):

Labor Market ◽

Work Environment ◽

Social Values ◽

Sampling Technique ◽

Accounting Students ◽

Primary Data ◽

Professional Recognition ◽

Positive Effect ◽

Public Accountant

This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indicate that the percentage of the effect of labor market considerations, professional recognition, social values, work environment, personalities and financial rewards can explain the interest of accounting students to choose a career as a public accountant. The variables of labor market consideration, professional recognition, social values, work environment, personality and financial reward can explain the interest of accounting students to choose a career as a public accountant and this research model can be said to be good (fit). Test results show that labor market considerations, professional recognition, work environment and personality have a positive effect on accounting student's interest in choosing a career as a public accountant. While social values and financial rewards do not positively affect the interests of accounting students choose a career to be a public accountant.

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THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu)

Jurnal Akuntansi ◽

10.33369/j.akuntansi.6.2.113-126 ◽

2016 ◽

Vol 6 (2) ◽

pp. 113-126

Author(s):

Madani Hatta ◽

Meli Sartika

Keyword(s):

Work Environment ◽

Professional Training ◽

Social Values ◽

Qualitative Approach ◽

Job Market ◽

Professional Recognition ◽

Spss Software ◽

Training Professional ◽

Selection Of ◽

Public Accountant

The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality.

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