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All Journal Jurnal Akuntansi
Tan Ming Kuang
Accounting Department, Faculty of Digital Business and Law, Maranatha Christian University, Bandung
Economics, Econometrics & Finance

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Learning Orientation and Accounting Career Intention: An Extended Theory of Planned Behavior Vania Marleen; Anselma Grace Stella Silalahi; Jessy Melinda Hermawan; Tan Ming Kuang
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3743

Abstract

This study examines students' intentions to pursue a certified accounting career by extending the Theory of Planned Behavior (TPB) through the integration of learning orientation as an exogenous predictor. Despite the critical role of accountants in ensuring economic stability, Indonesia faces a significant shortage of certified professionals, evidenced by low interest among graduates amidst high market demand. Data from 265 Indonesian undergraduate students were analyzed using Structural Equation Modeling (SEM). Findings indicate that attitude, subjective norm, and perceived behavioral control significantly influence certification intentions. Furthermore, learning orientation strengthens both attitude and perceived behavioral control, resulting in a significant indirect effect on intention. These results highlight learning orientation's role in reinforcing TPB factors that guide students' career paths. This study provides practical implications for universities and policymakers to facilitate transitions toward professional certification through strategic educational and development programs.
Co-Authors Anselma Grace Stella Silalahi Jessy Melinda Hermawan Vania Marleen