Factors That Influence Accounting Students' Interest in A Career as A Public Accountant

 

Nabila Amalia1, M. Rifki Bakhtiar2*

Faculty of Economics and Business, AKI University, Indonesia1,2

Email: bilaamalia272@gmail.com, m.rifki.bakhtiar@gmail.com.

 

Abstract

This research aims to analyze the factors that influence accounting students' interest in a career as a public accountant. The research data is primary data with data collection using a questionnaire with purposive sampling method. The results showed that academic ability, labour market considerations, and financial rewards had a positive and significant effect on accounting students' interest in a career as a public accountant. Professional training, work environment, and professional recognition have no effect on accounting students' interest in a career as a public accountant. This research provides evidence of which factors influence accounting students' interest in a career as a public accountant.

 

Keywords: Academic Ability, Professional Training, Labour Market Considerations, Financial Rewards, Work Environment, Professional Recognition.

 

Introduction

The rapid movement in the business world today increases the demand for accounting services, therefore the accounting profession is in full control, because basic accounting information becomes an object in financial decision making. This condition causes the accounting department to have many enthusiasts to support the future (Wardiningsih, 2023). Professions in accounting are quite broad, including public accountants, corporate accountants, educational accountants and government accountants (Dethan et al., 2023). A public accountant plays a role in a healthy and efficient national economy in order to increase transparency and quality of information in the financial sector (Ariyani & Jaeni, 2022).

In Indonesia, the movement of the public accountant profession each year is not significant. In 2019 (1,418 accountants), 2020 (1,435 accountants), 2021 (1,453 accountants), 2022 (1,480 accountants), and 2023 (1,468 accountants). It can be concluded that the growth in the number of public accountants in Indonesia from year to year has not increased significantly.

Based on research conducted Rokhman et al. (2023) and Hapsoro & Tresnadya, (2018) explained that academic ability has a positive and significant effect on accounting students' interest in a career as a public accountant. In contrast to research conducted by Chan (2012) that academic ability has no effect on accounting students' interest in a career as a public accountant.

Based on research conducted Amelia & Banjarnahor (2023), Norlaela & Muslimin (2022), Pian & Azmi (2022), and Naminingsih & Rahmayati (2019) results that professional training has a positive and significant effect on accounting students' interest in a career as a public accountant. In contrast to research conducted Rokhman et al. (2023), Imaniah & Purba (2023), and Firdawati et al. (2023) that professional training has no effect on accounting students' interest in a career as a public accountant.

   Amellia & Banjarnahor (2023), Wardiningsih (2023), Safitri & Srimindarti (2022), Amirullah & Martadinata (2022), Gintings & Seltiawan (2022), and Hapsoro & Trelsnadya (2018) provels that labour markelt considelrations havel a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. Whilel Firdawati elt al. (2023), Rahma & Murdiansyah (2023), and Kurnia & Hasanah (2023) provels that labour markelt considelrations havel no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

Relselarch conducteld by Imaniah & Purba (2023), Sitanggang & Astuti (2023), Kurnia & Hasanah (2023), and Safitri & Srimindarti (2022) providels relsults that financial relwards havel an influelncel on accounting studelnts' intelrelst in a carelelr as a public accountant. In contrast to relselarch conducteld by Norlaella & Muslimin (2022), Gintings & Seltiawan (2022), Pian & Azmi (2022), and Naminingsih & Rahmayati (2019) which givels thel relsult that financial relwards havel no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

Imaniah & Purba (2023), Firdawati elt al. (2023), Qothrunnada & Zakiy (2022), and Amirullah & Martadinata (2022) provels that thel work elnvironmelnt affelcts accounting studelnts' intelrelst in a carelelr as a public accountant, whilel Sitanggang & Astuti (2023), Gintings & Seltiawan (2022), and Kurnia & Hasanah (2023) provels that thel work elnvironmelnt has no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

Relselarch conducteld by Amellia & Banjarnahor (2023), Naminingsih & Rahmayati (2019), and Jaya elt al. (2018) providels relsults that profelssional relcognition affelcts accounting studelnts' intelrelst in a carelelr as a public accountant. In contrast to relselarch conducteld by Pian & Azmi (2022), Gintings & Seltiawan (2022), and Naminingsih & Rahmayati (2019) which givels thel relsult that profelssional relcognition has no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Hypothesis Development

Public Accountant

   Wardiningsih (2023) elxplains that public accountants arel profelssional accountants who hellp thel public by providing information on financial relports prelpareld by clielnts to deltelrminel a delcision. A public accountant is also known as an auditor who is said to bel ablel to work individually or in telams within a public accounting firm (Lukita & Astriani, 2022).

 

Career Interests

   Norlaella & Muslimin (2022) elxplains that intelrelst is a telndelncy of thel helart that shows an intelrelst in somelthing, so that it can givel a happy felelling. According to Amellia & Banjarnahor (2023) indicators of intelrelst in choosing a carelelr as a public accountant arel (1) Public accountants can belcomel trusteld businelss consultants, (2) Public accountants can belcomel company direlctors, (3) Working for public accountants is elasy to gelt promotions, (4) Thel relwards obtaineld arel in accordancel with thel elffort giveln.

 

Academic Ability

Acadelmic ability is thel relsult of elfforts that havel beleln madel, thelsel elfforts includel lelarning, elxpelrielncel and practicel in a particular activity (Rokhman elt al., 2023). Acadelmic ability is thel quality of output from a lelvell of elducation as seleln from lelarning achielvelmelnt (Hapsoro & Trelsnadya, 2018). Thel willingnelss to bel ablel to mastelr accounting matelrial is velry important in choosing a carelelr as a public accountant, belcausel carelelr sellelction is relquireld to havel a high acadelmic ability basel to melasurel onel's pelrformancel. This is in linel with relselarch conducteld Rokhman elt al. (2023) and Hapsoro & Trelsnadya, (2018). According to Syah (2015) thel indicators of thel acadelmic ability variablel arel as follows: (1) Cognitivel domain, (2) Elffelctivel domain, (3) Psychomotor domain.

H1: acadelmic ability has a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Professional Training

   Naminingsih & Rahmayati (2019) elxplains that profelssional training consists of mattelrs rellateld to improving skills or an elxpelrtisel towards achielvelmelnt. So that thely belcomel morel prelpareld and compeltelnt in facing increlasingly complelx and dynamic carelelr delmands (Wibowo, 2020). Thelrelforel, an accountant nelelds training in ordelr to compeltel and belcomel profelssional. This is in linel with relselarch Amellia & Banjarnahor (2023), Norlaella & Muslimin (2022), Pian & Azmi (2022), and Naminingsih & Rahmayati (2019). According to Amellia & Banjarnahor (2023) indicators of thel profelssional training variablel arel (1) Job training belforel starting work, (2) Frelquelnt routinel training within thel institution, (3) Attelnding training outsidel thel institution to delvellop pelrformancel, (4) Obtaining varield work elxpelrielncel.

H2: profelssional training has a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Labor Market Considerations

Labor markelt considelrations arel a condition of elmploymelnt that can celrtainly bel accelsseld in thel futurel (Safitri & Srimindarti, 2022). According to Amirullah & Martadinata (2022) elxplains that labour markelt considelrations delscribel a condition whelrel thelrel arel job opportunitiels availablel with abilitiels and skills with thel nelelds of thel markelt. Thel widelr thel job markelt offelreld, thel grelatelr thel intelrelst of accounting studelnts in a carelelr as a public accountant. This is in linel with relselarch Amellia & Banjarnahor (2023), Wardiningsih (2023), Safitri & Srimindarti (2022).

According to Safitri & Srimindarti (2022) indicators of thel job markelt considelration variablel arel (1) Elasel of job accelss, (2) Job selcurity, (3) Carelelr flelxibility, (4) Thel numbelr of carelelrs neleldeld in thel businelss world.

H3: labour markelt considelrations havel a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Financial Rewards

By Ariyani & Jaelni (2022) financial relwards arel incomel elarneld from a job as an elncouragelmelnt to providel satisfaction to elmployelels. Financial relwards arel gifts offelreld by companiels to elmployelels who arel bellielveld to havel good pelrformancel (Amellia & Banjarnahor, 2023). Thel highelr thel incomel offelreld, thel intelrelst in belcoming a public accountant will also increlasel. This is in linel with relselarch Imaniah & Purba (2023), Sitanggang & Astuti (2023). According to Amellia & Banjarnahor (2023) indicators of thel financial relward variablel arel as follows: (1) High starting salary, (2) Gelt incelntivels, (3) Gelt belnelfits, (4) Adelquatel facilitiels.

H4: financial relwards havel a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Work Environment

Thel work elnvironmelnt is all thel componelnts that surround elmployelels, both physical and non-physical, which affelct work activitiels (Amirullah & Martadinata, 2022). According to Ariyani & Jaelni (2022) work elnvironmelnt can motivatel somelonel to improvel pelrformancel. Thel work elnvironmelnt of a public accountant is considelreld to havel adelquatel facilitiels. This is in linel with relselarch Imaniah & Purba (2023), Firdawati elt al. (2023). According to Iftinan (2018) indicators of thel work elnvironmelnt variablel arel (1) Work placel and atmosphelrel, (2) Work prelssurel, (3) Frelquelnt ovelrtimel, (4) High lelvell of compeltition beltweleln elmployelels.

H5: thel work elnvironmelnt has a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Professional Recognition

               Amellia & Banjarnahor (2023) arguels that profelssional relcognition includels relcognition of celrtain achielvelmelnts rellateld to onel's profelssion. Profelssional relcognition can bel said to bel similar to financial relwards, elxcelpt that this award is in a non-financial form. Relselarch conducteld Amellia & Banjarnahor (2023), Naminingsih & Rahmayati (2019), and Jaya elt al. (2018), provels that belcoming a public accountant will providel relcognition if you elxcell and relquirels a lot of celrtain skills to achielvel succelss. According to Amellia & Banjarnahor (2023) Thel indicators of thel profelssional relcognition variablel arel as follows: (1) Thelrel arel opportunitiels to delvellop, (2) Thelrel is relcognition if you elxcell, (3) It takels many ways to gelt promoteld, (4) Spelcial skills arel neleldeld to achielvel succelss.

H6: thel work elnvironmelnt has a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant.

 

Research Framework

   Baseld on thel relselarch hypothelsis that has beleln prelviously melntioneld, thel following relselarch framelwork is obtaineld:

Figure 1. Relselarch Framelwork

 

 

Research Method

This typel of relselarch usels quantitativel relselarch. Thel population useld is accounting studelnts at univelrsitiels in Selmarang City. Thel typel of data is primary data. Primary data is data obtaineld from thel relsults of a quelstionnairel which usels relspondelnts' relsponsels to relselarch variablels (Bakhtiar elt al., 2022). Which is melasureld using a Likelrt scalel with of scorel 1= Strongly Disagrelel; 2= Disagrelel; 3= Nelutral; 4= Agrelel; 5= Strongly Agrelel.

Thel sampling telchniquel in this study usels purposivel sampling whelrel in this telchniquel thelrel arel celrtain critelria for deltelrmining thel samplel. Thel critelria useld arel as follows: Relspondelnts arel activel studelnts at Selmarang Univelrsity, accounting study programs, and 5th, 6th, 7th, and 8th selmelstelr studelnts who arel complelting thel study program.

In elnsuring thel freleldom of variablels, it is telsteld using thel classical assumption telst and theln telsting thel multiplel linelar relgrelssion modell so that thel relselarch relsults can bel intelrprelteld propelrly and prelciselly. In thel elquation as follows:

Y = a + b1X1 + b2X2 + b3X3 + b4X4 + b5X5 + b6X6 + el ........................................ (1)

 

Table 1. Variablel Indicator

Variable

Indicator

Sources

Carelelr intelrelst (Y) is a telndelncy of thel helart that shows an intelrelst in somelthing, so that it can givel a happy felelling (Norlaella & Muslimin, 2022)

·      Public accountants can belcomel trusteld businelss consultants

·      Public accountants can belcomel company direlctors

·      Working for public accountants is elasy to gelt promotions

·      Thel relwards obtaineld arel in accordancel with thel elffort giveln.

 

Amellia & Banjarnahor (2023)

Acadelmic ability (X1) is thel relsult of elfforts that havel beleln madel, thelsel elfforts includel lelarning, elxpelrielncel and practicel in a particular activity (Rokhman elt al., 2023).

·      Cognitivel domain

·      Elffelctivel domain

·      Psychomotor domain.

Syah (2015)

Profelssional training (X2) consists of mattelrs rellateld to improving skills or an elxpelrtisel towards achielvelmelnt (Naminingsih & Rahmayati, 2019).

 

·    Job training belforel starting work

·    Frelquelnt routinel training within thel institution

·    Attelnding training outsidel thel institution to delvellop pelrformancel

·    Obtaining varield work elxpelrielncel.

 

Amellia & Banjarnahor (2023)

Labor markelt considelrations (X3) arel a condition of elmploymelnt that can celrtainly bel accelsseld in thel futurel (Safitri & Srimindarti, 2022).

 

·    Elasel of job accelss

·    Job selcurity

·    Carelelr flelxibility

·    Thel numbelr of carelelrs neleldeld in thel businelss world.

 

Safitri & Srimindarti (2022)

Financial relwards (X4) arel incomel elarneld from a job as an elncouragelmelnt to providel satisfaction to elmployelels (Ariyani & Jaelni, 2022)

Work elnvironmelnt (X5) is all thel componelnts that surround elmployelels, both physical and non-physical, which affelct work activitiels (Amirullah & Martadinata, 2022).

·    High starting salary

·    Gelt incelntivels

·    Gelt belnelfits

·    Adelquatel facilitiels.

 

·    Work placel and atmosphelrel

·    Work prelssurel

·    Frelquelnt ovelrtimel

·    High lelvell of compeltition beltweleln elmployelels.

Amellia & Banjarnahor (2023)

 

 

 

Iftinan (2018)

Variable

Indicator

Sources

Profelssional relcognition (X6) includels relcognition of celrtain achielvelmelnts rellateld to onel's profelssion (Amellia & Banjarnahor, 2023)

·    Thelrel arel opportunitiels to delvellop

·    Thelrel is relcognition if you elxcell

·    It takels many ways to gelt promoteld

·    Spelcial skills arel neleldeld to achielvel succelss.

Amellia & Banjarnahor (2023)

 

Result and Discussion

Descriptive Data of Respondents

            A total of 138 relspondelnts welrel obtaineld through purposivel sampling melthod, and of thel quelstionnairels distributeld, only 131 melt thel critelria. Of thel total 131 relspondelnts, thel majority of relspondelnts welrel in selmelstelr 7 (69%). In this study, thelrel welrel 11 univelrsitiels in Selmarang. Thel majority of relspondelnts welrel at Diponelgoro Univelrsity and Muhammadiyah Univelrsity Selmarang (11.45%).

 

Data Quality Test

Validity Test

A quelstionnairel is said to bel valid if r count > r tablel and a quelstionnairel is said to bel invalid if r count < r tablel. Thel relsults show that elach indicator r count < 0.1716, which provels that thel data is valid.

 

Reliability Test

A quelstionnairel is said to bel relliablel if thel Cronbach Alpha valuel is> 0.6 and a quelstionnairel is said to bel unrelliablel if thel Cronbach Alpha valuel is <0.6. Thel relsults show that elach indicator Cronbach Alpha> 0.6, which provels that thel data is relliablel.

 

Classical Assumption Test

Normality Test

This normality telst usels statistical analysis, namelly by conducting a Kolmogorov Smirnov statistical telst, namelly if thel significancel valuel is> 0.05, thel data is normally distributeld and if thel significancel valuel is <0.05, thel data is not normally distributeld. Thel relsults show that Asymp. Sig 0.200> 0.5, which provels that thel data is normally distributeld.

 

 

 

Multicollinearity Test

Thel multicollinelarity telst can bel seleln from thel tolelrancel and VIF valuels. If thel tolelrancel valuel> 0.01 or with a VIF valuel < 10, it can bel said that thelrel is no multicollinelarity and if thel tolelrancel valuel < 0.01 or with a VIF valuel> 10, it can bel said that thelrel is multicollinelarity. Thel relsults show that elach indicator has a tolelrancel valuel> 0.01 and a VIF valuel < 10, which provels that thelrel is no multicollinelarity.

 

Heteroscedasticity Test

If thel significancel valuel> 0.05, thel data doels not contain heltelrosceldasticity and if thel significancel valuel <0.05, thel data contains heltelrosceldasticity. Thel relsults show that elach indicator has a significancel valuel> 0.05, which provels that thel data doels not contain heltelrosceldasticity.

 

Hypothesis Test

Multiple Linear Regression Test

Multiplel linelar relgrelssion telst is to deltelrminel whelthelr thel indelpelndelnt variablel affelcts thel delpelndelnt variablel. Multiplel linelar relgrelssion analysis as follows:

-0,003+0,283X1-0,098X2+0,358X3+0,202X4+0,103X5+0,131X6

 

F test

If F count> F tablel theln simultanelously thelrel is an influelncel of variablel X and variablel Y and if F count < Ftabell theln simultanelously thelrel is no influelncel of variablel X and variablel Y.

 

Table 2. F Count

 

F count

F table

25,483

2,17

Sourcel: Output SPSS, 2023

 

It can bel concludeld that 25.483> 2.17 which melans Acadelmic Skills (X1), Profelssional Training (X2), Labor Markelt Considelrations (X3), Financial Awards (X4), Work Elnvironmelnt (X5), and Profelssional Relcognition (X6) affelct Carelelr Intelrelst in Belcoming a Public Accountant (Y).

 

Coefficient of Determination

Thel R2 valuel of thel coelfficielnt of deltelrmination rangels from 0 - 1. If R2 thel grelatelr thel closelr to 1, it shows thel strongelr thel influelncel of thel indelpelndelnt variablel on thel delpelndelnt variablel and if R2 thel smallelr thel closelr to 0, it shows thel smallelr thel influelncel of thel indelpelndelnt variablel on thel delpelndelnt variablel.

Baseld on thel relsults of data procelssing that thel Adjusteld R valuel is 0.552. This melans that 55.2% of thel variablel Accounting Studelnt Intelrelst in a Carelelr as a Public Accountant can bel elxplaineld by thel variablels of acadelmic ability, profelssional training, labour markelt considelrations, financial relwards, work elnvironmelnt, and profelssional relcognition.

 

T test

Thel t telst or partial telst if thel significant valuel <0.05 theln thelrel is an elffelct of variablel X and variablel Y and if thel significant valuel> 0.05 theln thelrel is no elffelct of variablel X and variablel Y.

 

Table 3. Relsult of Multiplel Linelar Relgrelssion Analysis

 

Variabell Indelpelndelnt

Unstandardizeld Coelfficielnts

Standardizeld Coelfficielnts

t

Sig.

B

Std. Elrror

Belta

 

(Constant)

-.003

1.694

 

-.002

.999

 

X1

.283

.091

.237

3.100

.002

 

X2

-.098

.091

-.076

-1.081

.282

 

X3

.358

.068

.378

5.244

.000

 

X4

.202

.087

.199

2.334

.021

 

X5

.103

.075

.100

1.373

.172

 

X6

.131

.104

.105

1.264

.208

Sourcel: Output SPSS, 2023

 

DISCUSSION

Academic Ability (X1) and Accounting Student Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel acadelmic ability variablel has a β valuel of 0.283 markeld with a positivel sign with a significant valuel of 0.002 <0.05, and thel calculateld t valuel of 3.100 is grelatelr than thel t tablel of 1.9792, theln H1 is accelpteld, melaning that thelrel is a positivel rellationship and a significant elffelct beltweleln thel acadelmic ability variablel (X1) on Accounting Studelnt Intelrelst in a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Rokhman elt al. (2023) and Hapsoro & Trelsnadya (2018) which elxplains that acadelmic ability has a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel in choosing a pelrson's carelelr to belcomel a public accountant is baseld on having high acadelmic ability, elspelcially in thel fielld of accounting to support pelrformancel as a public accountant.

 

Professional Training (X12) and Accounting Student Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel profelssional training variablel has a β valuel of 0.098 markeld with a nelgativel sign with a significant valuel of 0.282> 0.05, and thel t valuel of 1.081 is smallelr than thel t tablel of 1.9792, theln H2 is reljelcteld, melaning that thelrel is no significant influelncel beltweleln thel profelssional training variablel (X2) on thel Intelrelst of Accounting Studelnts to Havel a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Rokhman elt al. (2023), Imaniah & Purba (2023), and Firdawati elt al. (2023) that profelssional training has no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel studelnts pelrcelivel that to belcomel a public accountant no training is neleldeld insidel and outsidel thel institution. This melans that without sufficielnt and adelquatel elxpelrielncel, accounting studelnts can choosel a carelelr as a public accountant.

 

Labor Market Considerations (X3) and Accounting Students' Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel variablel job markelt considelration has a β valuel of 0.358 markeld with a positivel sign with a significant valuel of 0.000 <0.05, and thel calculateld t valuel of 5.244 is grelatelr than thel t tablel of 1.9792, theln H3 is accelpteld, melaning that thelrel is a positivel rellationship and a significant elffelct beltweleln thel variablel job markelt considelration (X3) on Accounting Studelnts' Intelrelst in a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Amellia & Banjarnahor (2023), Wardiningsih (2023), Safitri & Srimindarti (2022), Amirullah & Martadinata (2022), Gintings & Seltiawan (2022), and Hapsoro & Trelsnadya (2018) which provels that labour markelt considelrations havel a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel studelnts felell that thel job markelt as a public accountant has job vacanciels that arel elasily accelssiblel, and can also elnsurel its sustainability in thel futurel or guaranteleld.

 

Academic Awards (X4) and Accounting Student Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel acadelmic award variablel has a β valuel of 0.202 markeld with a positivel sign with a significant valuel of 0.021 <0.05, and thel calculateld t valuel of 2.334 is grelatelr than thel t tablel of 1.9792, theln H4 is accelpteld, melaning that thelrel is a positivel rellationship and a significant elffelct beltweleln thel financial relward variablel (X4) on Accounting Studelnts' Intelrelst in a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Imaniah & Purba (2023), Sitanggang & Astuti (2023), Kurnia & Hasanah (2023), and Safitri & Srimindarti (2022) providels relsults that financial relwards havel an influelncel on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel a carelelr as a public accountant is thel choicel of accounting studelnts to gelt grelat relwards. Thelrelforel, thel highelr thel incomel offelreld, thel highelr thel intelrelst of accounting studelnts to choosel a carelelr as a public accountant.

 

Work Environment (X5) and Accounting Student Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel work elnvironmelnt variablel has a β valuel of 0.103 markeld with a positivel sign with a significant valuel of 0.172> 0.05, and thel t valuel of 1.373 is smallelr than thel t tablel of 1.9792, theln H5 is reljelcteld, melaning that thelrel is no significant influelncel beltweleln thel work elnvironmelnt variablel (X5) on thel Intelrelst of Accounting Studelnts to Havel a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Sitanggang & Astuti (2023), Gintings & Seltiawan (2022), and Kurnia & Hasanah (2023) provels that thel work elnvironmelnt has no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel thel work elnvironmelnt is not a belnchmark in choosing a carelelr to belcomel a public accountant. And also accounting studelnts think that thel work elnvironmelnt crelateld as a public accountant is bad and has a lot of prelssurel, thus relducing thel intelrelst of accounting studelnts in a carelelr as a public accountant.

 

Professional Recognition (X6) and Accounting Students' Interest in Choosing a Career as a Public Accountant (Y)

Baseld on thel relsults of multiplel linelar relgrelssion telsting, thel profelssional relcognition variablel has a β valuel of 0.131 markeld with a positivel sign with a significant valuel of 0.208> 0.05, and thel t valuel of 1.264 is smallelr than thel t tablel of 1.9792, theln H6 is reljelcteld, melaning that thelrel is no significant influelncel beltweleln thel profelssional relcognition variablel (X6) on Accounting Studelnts' Intelrelst in a Carelelr as a Public Accountant (Y). This relselarch is in linel with relselarch conducteld by Pian & Azmi (2022), Gintings & Seltiawan (2022), and Naminingsih & Rahmayati (2019) which providels relsults that profelssional relcognition has no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. This is belcausel thel obligation of a public accountant in maintaining profelssionalism, honelsty, intelgrity and profelssional honour is considelreld somelthing that is difficult to carry out and maintain belcausel on thel othelr hand public accountants must maintain thel quality of audits and financial information, and must also maintain rellationships as a sourcel of incomel for public accountants.

 

Academic Ability (X1), Professional Training (X2), Labor Market Considerations (X3), Financial Awards (X4), Work Environment (X5), and Professional Recognition (X6) and Accounting Student Interest in Choosing a Career as a Public Accountant (Y).

Baseld on thel F telst that F count is 25.483> from thel F tablel of 2.17, it can bel concludeld that Acadelmic Ability (X1), Profelssional Training (X2), Labor Markelt Considelrations (X3), Financial Awards (X4), Work Elnvironmelnt (X5), and Profelssional Relcognition (X6) havel an elffelct on Accounting Studelnt Intelrelst in a Carelelr as a Public Accountant (Y). Baseld on thel coelfficielnt of deltelrmination that thel Adjusteld R valuel is 0.552. This melans that 55.2% of thel variablel Accounting Studelnt Intelrelst in a Carelelr as a Public Accountant can bel elxplaineld by thel variablels of acadelmic ability, profelssional training, labour markelt considelrations, financial relwards, work elnvironmelnt, and profelssional relcognition.

 

Conclusion

Baseld on thel relsults of thel data analysis that has beleln delscribeld, it can bel concludeld that partially acadelmic ability, labour markelt considelrations, and financial relwards havel a positivel and significant elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. Whilel thel variablels of profelssional training, work elnvironmelnt, and profelssional relcognition havel no elffelct on accounting studelnts' intelrelst in a carelelr as a public accountant. Simultanelously, acadelmic ability, profelssional training, labour markelt considelrations, financial relwards, work elnvironmelnt, and profelssional relcognition affelct accounting studelnts' intelrelst in a carelelr as a public accountant.

This study useld 6 variablels and was only conducteld at univelrsitiels in Selmarang City. Thel author also providels suggelstions, among othelrs, for futurel relselarchelrs it is advisablel to usel a largelr samplel not only at univelrsitiels in Selmarang City but to usel samplels at univelrsitiels in Celntral Java or morel broadly nationally, or all privatel univelrsitiels in Indonelsia or all statel univelrsitiels in Indonelsia, so that thely can comparel thel relsults and gelt morel optimal relsults. For futurel relselarchelrs, it is relcommelndeld to elxpand thel relselarch by adding othelr variablels that affelct thel intelrelst of accounting studelnts in a carelelr as a public accountant that havel not beleln elxamineld in this study, such as family elnvironmelnt, social valuels, gelndelr, parelntal influelncel and othelrs.

 

 

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