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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Ekonomi & Keuangan Islam Assets: Jurnal Akuntansi dan Pendidikan International Journal of Social Science and Business Jurnal Riset Akuntansi Kontemporer Jurnal Kewarganegaraan Telaah Bisnis Rahmatan Lil’alamin Journal of Community Services (RLA)
Selfira Salsabilla
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

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CHOOSING A CAREER AS A PUBLIC ACCOUNTANT: DOES CALLING MATTER? Dhita Mawar Hutami; Muamar Nur Kholid; Selfira Salsabilla
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5576

Abstract

Public accountants are in great demand in Indonesia. However, the development of the new public accountant did not go as planned. This study aims to determine the antecedents that influence accounting students' intention to pursue careers as public accountants. This study's Social Cognitive Career Theory (SCCT) framework is extended by adding a Role Model and Calling. The participants in this study are 204 accounting students who have taken the auditing course. The findings of this study reveal that calling has a significant positive effect on accounting students' outcome expectations and intention to pursue careers as public accountants. The role model significantly affects self-efficacy and intention to pursue a career as a public accountant. Regrettably, outcome expectancy does not affect a student's intention. This study discusses the practical consequences of encouraging students to choose careers as public accountants through data analysis.
Co-Authors Afuan Fajrian Putra Albubaroq, Hikmat Zakky Chivalrind Ghanevi Ayuntari Dhita Mawar Hutami Dyah Tribuwana Tungga Dewi Maharani, Yestias Maisaroh Maisaroh Marfuah Marfuah Marfuah Muamar Nur Kholid, Muamar Nur Muhammad Aldino Mangawing Muhammad Khalifah Al Hakim Pasha Hilman Ismail Rifqi Muhammad Royke Deksino, George Sarjito, Aris Tatik Tatik