Choosing a Career as a Public Accountant: Does Calling Matter?

Hutami, Dhita Mawar; Kholid, Muamar Nur; Salsabilla, Selfira

doi:10.23969/jrak.v14i2.5576

Cited by 4 publications

(6 citation statements)

References 23 publications

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“…The test results indicate that self-efficacy plays a role in influencing the aspiration to become a Government Auditor. The outcomes of this study align with previous research conducted by Schoenfeld et al (2017), Umar & Bello (2019), Dewi & Lestari (2020), Hutami et al (2022), andNada &Afriyenti (2023). According to the SCCT theory, highly self-assured individuals are more inclined to aspire to challenging careers and have a determined intention to succeed (Lent et al, 1994).…”

Section: Discussionsupporting

confidence: 87%

“…Research conducted by Hutami et al, (2022) using the Theory of Planned Behavior (TPB) indicated that self-efficacy positively affects accounting students' intention to pursue a career as a sharia accountant. This finding aligns with the conclusions drawn from studies conducted by Schoenfeld et al (2017); Umar & Bello (2019); and Rahmawati et al, (2022), which found a positive correlation between self-efficacy and an individual's intention to pursue a career.…”

Section: Self-efficacy and The Goal Of Becoming A Government Auditormentioning

confidence: 99%

“…The findings of this study oppose the research conducted by Gunawan & Yuliati (2019), which suggested a negative relationship between outcome expectations and students' intentions to pursue a career as public accountants. Numerous prior studies have been conducted on the Social Cognitive Career Theory (SCCT) in the context of career choices in accounting (Liguori et al, 2020;Oben & Van Rooyen, 2023;Purba & Umar, 2021), such as in Sharia accounting (Kholid et al, 2020a) and the role of public accountants (Schoenfeld et al, 2017;Gunawan & Yuliati, 2019;Hutami et al 2022). However, research specifically exploring the impact of self-efficacy and outcome expectations on students' intentions to pursue a career in government accounting, particularly as BPKP auditors, remains limited.…”

Section: Introductionmentioning

confidence: 99%

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Accounting Students’ Perspectives on the Factors that Determine Their Career as Government Auditors

Ukhra,

Nur Kholid,

Salsabilla

2024

JPK

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Data shows that the need for government auditors continues to increase from year to year. This article examines the internal factors that influence the intention of accounting students to become government auditors in Indonesia. This article uses Social Cognitive Career Theory as a research framework. The internal factors included in this article are self-efficacy and outcome expectation. The population in this study consists of Accounting students in Yogyakarta. The sampling technique employed is purposive sampling, and a total of 170 active Accounting students are used as the sample for the study. The study employs a quantitative research approach, utilizing Partial Least Square (PLS) analysis as the chosen analytical method.The results show that there is a significant influence of self-efficacy and outcome expectation on the intention of accounting students to become government auditors. The results of this study can contribute to the education providers to give more massive exposure to their students to encourage them to choose and contribute linearly with their main discipline, especially to become government auditors.

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Section: Discussionsupporting

confidence: 87%

Section: Self-efficacy and The Goal Of Becoming A Government Auditormentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Accounting Students’ Perspectives on the Factors that Determine Their Career as Government Auditors

Ukhra,

Nur Kholid,

Salsabilla

2024

JPK

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“…Further evaluation involved comparing the root Average Variance Extracted (AVE) values with inter-construct correlations. Each variable with AVE > 0.5 indicates successful construct validity testing (Hutami, Kholid, and Salsabilla, 2022). As depicted in Table 2, all AVE values exceed 0.50, meeting the specified minimum requirement.…”

Section: Discussionmentioning

confidence: 88%

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Rahmawan,

Falikhatun

2024

JEFAS

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The growing demand for skilled professionals in Sharia Financial Institutions (SFIs) has increased the need for individuals experienced in Sharia finance. Islamic principles application in SFIs has made significant changes that can impact the auditing process, necessitating a shift in the traditional audit objectives to align with Islamic principles. Career choice represents a pivotal decision-making process for college students, particularly those in the late stages of academic journey. Correspondingly, this research aimed to investigate the impact of financial rewards, job market considerations, work environment, professional training, Sharia accounting knowledge, and spirituality on accounting students' career interest in becoming Sharia auditors. The research population comprised accounting students from various Indonesian universities, with a sample size of 532 respondents. The purposive sampling technique administering Google Forms was employed for data collection. Subsequently, hypothesis testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that financial rewards and job market considerations did not impact accounting students' career interest in becoming Sharia auditors. On the other hand, work environment, professional training, Sharia accounting knowledge, and spirituality significantly positively impacted accounting students' career interest in becoming Sharia auditors. The present research distinguished itself from previous relevant works by providing a more specific analysis of the variables affecting the career preference of accounting students toward Sharia auditing. Additionally, the study expanded the population scope and sample representation by involving accounting students from various universities across Indonesia.

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“…This very low number of public accountants is certainly triggered by various factors (Fachrunnisa et al, 2022;Hutami et al, 2022). One of these triggers could be the lack of interest among students in working as public accountants after graduating from bachelor's degrees (Nabela et al, 2023) .…”

Section: Introductionmentioning

confidence: 99%

To be a Certified Public Accountant: What Students Say

Dunakhir

2024

AFMJ

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This study aims to analyze the interest of accounting students in choosing a career to become a certified public accountant in Indonesia. The public accountant profession could be one of the professions considered by accounting students. Data shows that the number of public accountants in Indonesia is still very small compared to other countries. This could be caused, in part, by the lack of interest in accounting students in Indonesia to become public accountants. However, there is no published research yet on the actual career interests of accounting students in Indonesia. Most of research on accounting students career interest in Indonesia, focused on the factors influence the students’ interest or desire to choose a career in accounting profession. This research will fill this gap by exploring the desire of Indonesian accounting students in becoming public accountants. The population of this study were accounting students in some of state universities in eastern part of Indonesia. The samples in this research were taken using simple random sampling technique. The data analysis technique used was descriptive statistical analysis. The results of this study indicated that Indonesian accounting students' interest in choosing a career as a public accountant is high. These results can be used as a reference for policy makers in deciding the career path of an accounting student to become a certified public accountant.

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Choosing a Career as a Public Accountant: Does Calling Matter?

Cited by 4 publications

References 23 publications

Accounting Students’ Perspectives on the Factors that Determine Their Career as Government Auditors

Accounting Students’ Perspectives on the Factors that Determine Their Career as Government Auditors

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

To be a Certified Public Accountant: What Students Say

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