ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender secara parsial dan secara simultan terhadap pemilihan karir akuntan (akuntan publik, akuntan perusahaan, akuntan pemerintah, dan akuntan pendidik). Penelitian ini menggunakan mahasiswa akuntansi dari perguruan tinggi swasta di Surabaya sebanyak 363 mahasiswa yang menjadi responden yang berasal dari 21 perguruan tinggi swasta di Surabaya. Dari 363 mahasiswa yang menjadi responden terdapat sebanyak 91 mahasiswa yang memilih karir akuntan publik, sebanyak 178 mahasiswa yang memilih karir akuntan perusahaan, sebanyak 63 mahasiswa yang memilih karir akuntan pemerintah, dan sebanyak 31 mahasiswa yang memilih karir akuntan pendidik. Data diuji dengan menggunakan uji instrumen yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji heteroskedastisitas, dan uji multikolinearitas, analisis regresi linier berganda, uji t, dan uji F.
Hasil analisis penelitian ini menunjukkan bahwa secara parsial variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas tidak berpengaruh signifikan terhadap pemilihan karir akuntan, sedangkan variabel kesetaraan gender berpengaruh signifikan terhadap pemilihan karir akuntan. Namun, secara simultan variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender tidak berpengaruh signifikan terhadap pemilihan karir akuntan.
ABSTRACT
This study aims to examine and analyze the influence of intrinsic factors, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality partially and simultaneously on the career choice of accountants (public accounting, corporate accountants, government accountants, and teaching accountants). This study uses accounting students from private universities in Surabaya, there were 363 students who became respondents from 21 private universities in Surabaya. The resulting sample of 363 students who became respondents consisting of 91 students who chose a public accountant career, 178 students who chose a corporate accountant career, 63 students who chose a government accountant career, and 31 students who chose an educational accountant career. The data were tested by using instrument tests, namely validity and reliability tests, classical assumption tests, namely normality tests, heteroscedasticity tests, and multicollinearity tests, multiple linear regression analysis, t test, and F test.
The results of this study indicate that partially the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, and personality have no significant effect on accountant career choices, while gender equality variables have a significant effect on accountant career selection. However, simultaneously the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality do not have a significant effect on accountant career choices.
Keywords : Intrinsic factors, Financial rewards, Professional training, Professional recognition, Social values, Work environment, Labor market considerations, Personality, Gender equality, Accountant career.
