Analisis Faktor–Faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila)

Abstract

The purpose of this study is to determine whether the factors of financial reward, work environment, social values and academic achievement affect the career choice of student majoring in accounting as public accountant. This research was conducted based on the inconsistent result of the previous research. The sample used in this study were students majoring in business accounting at the faculty economic and business of pancasila university. The the object of the study was 57 respondents.The analytical method used in this study is a multiple linear regression statistical analysis using SPSS version 25. The conclusion that can be obtained from this study is that social values and academic achievement have a significant effect on career choice as a public accountant while Financial awards and work environment do not affect the choice of career as a public accountant.

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

“…The outcomes of this research are anticipated to be beneficial for various stakeholders, including: Financial rewards refer to compensation commonly utilized as remuneration for one's services, efforts, and contributions, as well as profits provided to others in the form of employment agreements (Setianto & Harahap, 2017). According to Farahdina and Fachriyah (2018), the Theory of Expectancy explains that motivation in individuals stems from the desire to achieve specific outcomes, encompassing three interrelated connections: the relationship between effort and performance, the relationship between reward and performance, and the relationship between reward and personal goals. The selection of a career path by accounting students is often grounded in a strong focus on financial rewards, supported by the Theory of Human Motivation, in which financial rewards serve as a significant motivator for career choices (Farahdina and Fachriyah, 2018).…”

“…According to Farahdina and Fachriyah (2018), the Theory of Expectancy explains that motivation in individuals stems from the desire to achieve specific outcomes, encompassing three interrelated connections: the relationship between effort and performance, the relationship between reward and performance, and the relationship between reward and personal goals. The selection of a career path by accounting students is often grounded in a strong focus on financial rewards, supported by the Theory of Human Motivation, in which financial rewards serve as a significant motivator for career choices (Farahdina and Fachriyah, 2018). Additionally, indicators of financial rewards include initial salary and financial resources (Nguyen et.…”

“…This finding corroborates the Theory of Human Motivation, emphasizing the necessity for an environment free from hazards, ensuring safety and comfort-a requirement for all individuals. Within the scope of this study, the work environment concept refers to the type of job and working conditions supported by the Theory of Expectancy ( (Farahdina and Fachriyah, 2018). Candraning and Muhammad (2017) discovered a significant positive impact of the work environment on students' tendency to work in Sharia financial institutions.…”

“…In this study, the theories incorporated to predict variables affecting accounting students' interest in pursuing a profession as Sharia auditors are the Theory of Human Motivation and the Theory of Expectancy. Robbins, (2016), as cited in Farahdina and Fachriyah (2018), proposes Abraham Maslow's theory, asserting that every human has five hierarchical needs: social, physiological, esteem, security, and self-actualization. Accordingly, Vroom introduced the Theory of Expectancy in 1964, explaining that an individual's ability to act depends on their interest and expectations for a particular outcome (Farahdina and Fachriyah, 2018).…”

“…Robbins, (2016), as cited in Farahdina and Fachriyah (2018), proposes Abraham Maslow's theory, asserting that every human has five hierarchical needs: social, physiological, esteem, security, and self-actualization. Accordingly, Vroom introduced the Theory of Expectancy in 1964, explaining that an individual's ability to act depends on their interest and expectations for a particular outcome (Farahdina and Fachriyah, 2018). Given the rapid growth of technology and industries during the era of globalization, resulting in intense competition for employment (Bhat and Khan, 2022), it is essential to identify the elements that influence accounting students' inclination to choose a profession as Sharia auditors.…”