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Determinants of Accounting Students Interest in Pursuing Careers as Public Accountants: Evidence from Universities in Surabaya Rika Puspita Sari; Agus Surya Bharmawan; Didik Tugas Suprianto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3284

Abstract

This study examines the determinants influencing accounting students’ interest in pursuing careers as public accountants in Indonesia. Specifically, this study investigates the effects of labor market considerations, self-efficacy, financial rewards, family environment, and social values on students’ career intentions toward the public accounting profession. The public accounting profession plays an important role in ensuring transparency, accountability, and reliability of financial information, making it a significant career option for accounting graduates. Understanding the factors that influence students’ career choices is therefore essential for educational institutions and professional bodies in developing strategies to attract future public accountants. This study employed a quantitative research approach using primary data collected through questionnaires distributed to accounting students from public and private universities in Surabaya, Indonesia. The sample consisted of 100 accounting students selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS. The findings indicate that family environment significantly influences accounting students’ interest in pursuing careers as public accountants. Meanwhile, labor market considerations, self-efficacy, financial rewards, and social values do not significantly affect students’ career interest in the public accounting profession. These findings suggest that family support and influence remain important factors in shaping students’ career decisions within the accounting field.