Aspek-Aspek Pertimbangan dalam Berkarir Sebagai Akuntan Publik

Abstract

This study aims to prove empirically the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social value on career interests as public accountants. The population of this study isungraduate accounting students of 2014 amounts of 743 students and is obtained samples of 260 students. The obtained are data categorized as primary data getting by distributing questionnaires and secondary data. The test results prove that the professional training, work environment, professional recognition, and social value have significant effects on career interests as public accountants, unlike the variables of financial presentation and labor market considerations, the test results prove that those variables have no effect on career interest as public accountants.

Career choice factors of Indonesian accounting students

“…Some careers of being accountants offer challenging tasks while others offer routine tasks (effort expectation). Achim et al (2019), Mengiste et al (2015), Sidig and Sinaga (2020), Sulistyawati et al (2013), and Suryani and Machmuddah (2018) found that work environment was correlated with career decision making. Hsiao and Nova (2016) even specifically found that challenging and dynamic environment influenced people to choose accounting as their career.…”

“…Adler and Aranya (1984) used this theory to see comparison of the work needs, attitudes, and preferences of professional accountants at different career stages. There are also some studies that used this theory such as Barykin et al (2021), Friedman (2014), Laksmi and Al Hafis (2019), and Suryani and Machmuddah (2018). They found that the decision to choose a certain career is not only to fulfill basic needs and security needs, but also related to personal goals such as social acceptance, prestige, and recognition.…”

“…A large number of research has been conducted to investigate important factors influencing the career decisions of accounting students, such as in the United States of America (Bagley et al, 2012;Dalton et al, 2014;Levy et al, 2011), in Brazil (Azevedo & Sugahara, 2012;Hsiao & Nova, 2016;Rodrigues et al, 2018;Santos et al, 2018), in Europe (Elena, 2015), in Africa (Mengiste et al, 2015;Nwobu et al, 2015;Shumba & Naong, 2012;Umar, 2014;Zotorvie, 2016), in Middle East (Uyar et al, 2011), or in Asia (Haslinah et al, 2016;Kazi & Akhlaq, 2017;Xixu et al, 2019). Many Indonesian researchers also conducted similar studies with different approaches (Asmoro et al, 2016;Harnovinsah, 2017;Hatane et al, 2021;Januarti & Chariri, 2019;Rianto et al, 2020;Senoadi, 2015;Sidig & Sinaga, 2020;Srirejeki et al, 2019;Sulistyawati et al, 2013;Suryani & Machmuddah, 2018).…”

“…Rewards, professional recognition, and job market certainty had significant positive effects on the career choice (Asmoro et al, 2016;Laksmi & Al Hafis, 2019;Srirejeki et al, 2019;Sulistyawati et al, 2013;Umar, 2014;Zotorvie, 2016). In addition, social value and work environment affected the decision to select certain careers (Mengiste et al, 2015;Sidig & Sinaga, 2020;Sulistyawati et al, 2013;Suryani & Machmuddah, 2018). Haslinah et al (2016), Hsiao and Nova (2016), Mengiste et al (2015), Rianto et al (2020), and Umar (2014) found that family influenced career selection.…”

“…Most research on career choice only examined a specific career choice, mostly as public accountants (Asmoro et al, 2016;Harnovinsah, 2017;Haslinah et al, 2016;Laksmi & Al Hafis, 2019;Mengiste et al, 2015;Senoadi, 2015;Sidig & Sinaga, 2020;Suryani & Machmuddah, 2018;Umar, 2014;Uyar et al, 2011) and had various results. This study does not focus on one profession only.…”