Analysis of Factors Influencing Accounting Students in Choosing a Career as a Public Accountant

Authors

  • Jeniwanti Carolina Kotte Universitas Kristen Immanuel
  • Desi Natalia Universitas Kristen Immanuel
  • Ade Kristianus Kaloeti Universitas Kristen Immanuel

DOI:

https://doi.org/10.26618/inv.v6i2.14440

Abstract

This research aims to identify the factors influencing accounting students' career choices as public accountants, focusing on students from various universities in Yogyakarta. The study examines four key variables: financial rewards, professional training, work environment, and market considerations. Using a case study approach, data were collected through questionnaires and analyzed via logistic regression and classical assumption tests. The results indicate that financial rewards, professional training, and the work environment significantly influence students' decisions to pursue careers as public accountants. However, job market considerations do not have a significant effect. The findings emphasize that students place high importance on adequate compensation, professional development opportunities, and a conducive work environment when making career decisions. This research provides valuable insights into how universities can better support students in choosing relevant career paths and highlights the importance of aligning educational outcomes with industry expectations. Further, it underscores the need for ongoing professional training and development for accounting students to meet the demands of the profession. These results could serve as a guide for curriculum development and career advisory services in accounting education.

References

Achru P, A. (2019). PENGEMBANGAN MINAT BELAJAR DALAM PEMBELAJARAN. Jurnal Idaarah: Jurnal Manajemen Pendidikan, 3(2), 205–215. https://doi.org/https://doi.org/10.24252/idaarah.v3i2.10012

Alfazani, M. R., & Khoirunisa A, D. (2021). FAKTOR PENGEMBANGAN POTENSI DIRI: MINAT/KEGEMARAN, LINGKUNGAN DAN SELF DISCLOSURE (SUATU KAJIAN STUDI LITERATUR MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL). JMPIS: Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 2(2), 586–597. https://doi.org/https://doi.org/10.38035/jmpis.v2i2

Awaliya, E., Suhendri, N., Goharwin, Sibarani, T. P., Wildani, L. N., Zabrina, F. S., & Anantia, R. (2023). Analisis Lingkungan Bisnis Internal dan Eksternal PT Nestle Indonesia INFORMASI ARTIKEL ABSTRAK. Juni, 4(2), 1525–1534. https://doi.org/https://doi.org/10.55338/jpkmn.v4i2.1097

Aziz, A. (2018). ANALISIS PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM STUDI S1 DAN D3 AKUNTANSI UNIVERSITAS ISLAM INDONESIA . Universitas Islam Indonesia.

Christina, Meilisa, J., & Novriyanti. (2022). MENGANALISIS KODE ETIK PROFESI AKUNTAN PUBLIK PADA INDONESIA. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 1(4), 386–395. https://doi.org/https://doi.org/10.30640/inisiatif.v2i1.536

Dewi, S. (2022). LAYANAN BIMBINGAN KARIER DALAM UPAYA MENINGKATKAN SELF EFFICACY SISWA KELAS XII DALAM PEMILIHAN KARIER. JURNAL EDUKASI Jurnal Bimbingan Konseling, 8(1), 29–44. https://doi.org/10.22373/je.v8i1.8995

Diastuti, M. (2021). Pemberian kompensasi sebagai tolak ukur semangat kerja karyawan. Kinerja: Jurnal Ekonomi Dan Manajemen, 18(2), 248–252. https://doi.org/https://doi.org/10.30872/jkin.v18i2.9608

Hijriah, H. Y., & Adiba, E. M. A. (2019). Pasar Tenaga Kerja: Sebuah Tinjauan Dalam Perspektif Islam. TIJAB (The International Journal of Applied Business), 3(1), 24–37. https://doi.org/https://doi.org/10.20473/tijab.V3.I1.2019.24-37

Jusdiana Ahmad, A., Mustari, N., & Mappamiring. (2022). PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN BULUKUMBA. KIMAP: Kajian Ilmiah Mahasiswa Administrasi Publik, 3(1), 287–298. https://journal.unismuh.ac.id/index.php/kimap/index

Kasan, I. A., & Ibrahim, A. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERENCANAAN KARIR DI KELAS X SMA NEGERI 1 TILAMUTA. Jurnal Pendas Mahakam, 7(2), 83–89. https://doi.org/https://doi.org/10.24903/pm.v7i2.1111

Safitri, W. D., & Srimindarti, C. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPEGARUHI MINAT MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 13(3), 901–909. https://doi.org/https://doi.org/10.23887/jimat.v13i03.43110

Setiadi. (2019). Pemeriksaan Akuntansi (Teori dan Praktek) (Setiadi, Ed.; 1st ed., Vol. 1). Bening Pustaka.

Setiawan, E. A. (2023). KONTROL DIRI TERHADAP PENGAMBILAN KEPUTUSAN KARIER SISWA. INOVASI: Jurnal Sosial Humaniora Dan Pendidikan, 2(1), 84–91. https://doi.org/https://doi.org/10.55606/inovasi.v2i1.935

Surijadi, H., & Idris, Y. (2020). Dampak Lingkungan Kerja Fisik dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Karyawan. Public Policy, 1(1), 15–32. https://doi.org/https://doi.org/10.51135/PublicPolicy.v1.i1.p14-32

Suryapraja, A. A., & Novianti, N. (2020). PENGARUH AUDIT DELAY TERHADAP REAKSI INVESTOR (STUDI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2016-2018). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis, 9(1), 1–19. https://jimfeb.ub.ac.id/index.php/jimfeb/issue/view/26

Suyono, N. A. (2014). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNSIQ). Jurnal Penelitian Dan Pengabdian Masyarakat UNSIQ, 1(2), 69–83. https://doi.org/https://doi.org/10.32699/ppkm.v1i2.235

Tamsuri, A. (2022). LITERATUR REVIEW PENGGUNAAN METODE KIRKPATRICK UNTUK EVALUASI PELATIHAN DI INDONESIA. JIP: Jurnal Inovasi Penelitian, 2(8), 2723–2734. https://doi.org/https://doi.org/10.47492/jip.v2i8.1154

Wicaksono, Y., & Aisyah, M. N. (2018). PENGARUH PENGHARGAAN FINANSIAL, LINGKUNGAN KERJA, DAN TIPE KEPRIBADIAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK. Jurnal Profita: Kajian Ilmu Akuntansi, 6(3), 1–19. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/13789

Downloads

Published

2024-10-01

Issue

Vol. 6 No. 2 (2024): September 2024

Section

Articles

License

Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:

  1. Copyright Ownership
    The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.

  2. Licensing and Access
    Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.

  3. Permission for Reuse
    For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].

  4. Plagiarism and Originality
    Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.