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All Journal Goodwood Akuntansi dan Auditing Reviu
Mei Dinda Nirmalena
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest Mei Dinda Nirmalena; Nurmala Nurmala; Destia Pentiana; Eksa Ridwansyah
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p1-18.2026

Abstract

Purpose: This study examines how job market considerations, financial rewards, family environment, and accounting knowledge relate to public accountant career interest among vocational accounting students.Research Methodology: A cross-sectional Google Forms survey at Politeknik Negeri Lampung provides 95 complete response records. A reflective PLS-SEM model with five items per construct was analyzed using SmartPLS 4.0.Results: Job market considerations (β = 0.158; p = 0.185) and financial rewards (β = 0.051; p = 0.673) are nonsignificant. Family environment (β = 0.236; p = 0.008) and accounting knowledge (β = 0.276; p = 0.005) are positive and significant. R² is 0.279; adjusted R² is 0.247.Conclusions: Family support and perceived accounting knowledge are associated with career interest, subject to sampling and measurement limitations.Limitations: The 95 analyzed records remain unreconciled with 93 students in the eligibility roster. Family environment has AVE of 0.452, and knowledge is self-assessed.Contributions: The findings inform career guidance by comparing opportunity and reward beliefs with family support and perceived capability in a TPB-informed model.
Co-Authors Destia Pentiana Nurmala Nurmala Ridwansyah, Eksa