Main Article Content
Abstract
This study aims to examine the influence of labor market considerations, financial rewards, and professional risks on accounting students' interest in pursuing a career as public accountants at the Islamic University of Darul Ulum Lamongan and STIE Cendekia Bojonegoro. Methods: The research employed a quantitative associative approach, using a saturated sampling technique, with a sample of 71 final-year accounting students. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS Version 25. Results: The findings reveal that labor market considerations, financial rewards, and professional risks each have a significant positive effect on students' interest in becoming public accountants, with t-test results indicating strong statistical support for all three variables. Simultaneously, these factors collectively influence students' career interests, highlighting their complementary role in shaping aspirations. Novelty: This study underscores the significance of professional risks as a motivating factor, demonstrating that perceived risks, when associated with high potential rewards, can positively influence career decisions. This insight provides a nuanced understanding of the factors driving career preferences among accounting students in Indonesia, with implications for educational institutions and professional organizations aiming to enhance interest in the public accounting profession.
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References
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References
. Arismutia, "The Effect of Financial Awards and Job Market Considerations on Accounting Students' Interest in Becoming Public Accountants (Study on Students of the Accounting Study Program STIE INABA Bandung)," Journal of Indonesia Building, vol. 16, no. 2, pp. 46–68, 2017, doi: 10.1412-6907.
. B. Budiandru, "Factors Affecting Motivation for Career Selection of Public Accountants," Journal of Accounting and Auditing, vol. 12, no. 2, pp. 204–216, 2021, doi: 10.26740/jaj.v12n2.p204-216.
. Hasim and Darmayanti, "Analysis of Factors that Influence Accounting Students Choose Career as a Public Accountant," Journal of Auditing, Finance, and Forensic Accounting, vol. 8, no. 1, pp. 19–26, 2020, doi: 10.21107/jaffa.v8i1.6733.
. Lidiyawati and Sahara, "Factors Affecting the Interest of Accounting Students," Accounting Research Journal, vol. 18, no. 1, pp. 394–405, 2020.
. Maharani and I. G. A. E. Diatmika, "The Influence of Self-Motivation, Perception of Job Market Considerations for the Public Accountant Profession, and Professional Risks on Students' Interest in a Career as a Public Accountant," E-Journal S1 Accounting, Ganesha University of Education, vol. 8, no. 1, 2017, doi: 10.23887/jimat.v8i2.13244.
. Oktaviani and Zoebaedi, "Analysis of Factors Influencing the Career Selection of Accounting Students as Public Accountants (Empirical Study on S1 Students of the Accounting Study Program, Faculty of Economics and Business, Pancasila University)," JRB - Journal of Business Research, vol. 3, no. 2, pp. 112–123, 2020, doi: 10.35592/jrb.v3i2.1440.
. Paramita and M. Sari, "The Influence of Perception Regarding the Public Accountant Profession, Motivation, and Intelligence," E-Journal of Accounting, Udayana University, vol. 26, no. 1, pp. 146–160, 2019, doi: 10.24843/EJA.2019.v26.i01.p06.
. R. A. Supriono, Behavioral Accounting, Yogyakarta, Indonesia: Gadjah Mada University Press, 2018.
. Sugiyono, Quantitative, Qualitative, and R&D Research Methods, Bandung, Indonesia: Alfabeta, 2019.
. Susanti and I. P. Dewi, "Factors Affecting the Selection of Student Career as a Public Accountant," Journal of Accounting, vol. 23, no. 2, pp. 269–283, 2019, doi: 10.24912/ja.v23i2.588.