Determinants of Entrepreneurial Intention Among Accounting Students: The Mediating Role Of Entrepreneurial Skills

Abstract

Entrepreneurial intention has become a focus of research as it is widely perceived as an indicator for a person to choose career as entrepreneur. Extending the research on determinants of entrepreneurial intention, this study examines the mediating role of entrepreneurial skill on the effect of family support, entrepreneurship education, and entrepreneurial passion towards entrepreneurial intention. This study applies convenience sampling to collect data. 270 responses from several universities in Indonesia were analyzed by using SMART PLS 3. The result reveals that entrepreneurial skill only mediates the impact of entrepreneurship education and entrepreneurial passion on entrepreneurial intention. Entrepreneurial skills does not improve the effect of family support on entrepreneurial intention. This empirical evidence reveals the importance of entrepreneurial skills to influence Accounting students' decision to become entrepreneurs. Thus, Accounting program in universities also needs to incorporate a curriculum that enhance students' entrepreneurial knowledge and skills.