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All Journal Al Ishlah Jurnal Pendidikan Didaktika: Jurnal Kependidikan
Surani Dwi Astuti
Universitas Muhammadiyah Surakarta
Education Languange, Linguistic, Communication & Media Mathematics Other

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Exploring Career Selection Determinants Among Accounting Students in Indonesia: An Empirical Study Using the Theory of Planned Behavior Dhany Efita Sari; Nadia Fauzi Asila; Suranto Suranto; Surya Jatmika; Rochman Hadi Mustofa; Siti Aisyah; Rini Agustin Eka Yanti; Erni Harlina Isdiati; Surani Dwi Astuti
AL-ISHLAH: Jurnal Pendidikan Vol 17, No 4 (2025): DECEMBER 2025
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v17i4.7416

Abstract

Occupational choice in accounting is influenced by psychological and social factors, which can be effectively analyzed using the Theory of Planned Behavior (TPB). Understanding these determinants is essential for developing strategies to attract and retain future professionals in the field. This study employed a quantitative approach to examine how TPB constructs—Attitude Toward Behavior, Subjective Norms, and Perceived Behavioral Control—influence students' intentions to pursue a career in accounting. Data were collected through a structured questionnaire administered to 134 Indonesian accounting education students. Hypotheses were tested using Structural Equation Modeling (SEM) with SmartPLS 2.3.9, chosen for its suitability in handling moderate sample sizes and complex models involving latent variables. The analysis revealed that all three TPB constructs significantly predicted students’ career choices in accounting. Attitude Toward Behavior emerged as the strongest predictor, indicating that students' positive perceptions of accounting as a rewarding and fulfilling profession strongly influence their decisions. Subjective Norms also had a significant effect, highlighting the role of social influences from family, peers, and educators. Additionally, Perceived Behavioral Control was positively associated with career intention, suggesting that confidence in personal ability and access to necessary resources supports students' career decisions. These findings suggest that accounting programs should integrate digital skills and career readiness training to align with student motivations and labor market expectations. Future research should explore additional factors to develop a more comprehensive understanding of career choice in accounting.
Attitude Toward Behavior, Subjective Norms, and Perceived Behavioral Control as Determinants of Accounting Students’ Career Decision-Making in the Digital Era Surani Dwi Astuti; Dhany Efita Sari
Didaktika: Jurnal Kependidikan Vol. 14 No. 4 Nopember (2025): Didaktika Jurnal Kependidikan
Publisher : South Sulawesi Education Development (SSED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/27454312.3031

Abstract

The digital era requires accounting education students to develop technological competence, analytical abilities, and self-confidence in making career choices. Nevertheless, many students continue to experience uncertainty in their career decisions due to limited understanding and the influence of social environments. This research aims to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the career decision-making of accounting education students at Universitas Muhammadiyah Surakarta, based on the Theory of Planned Behavior (TPB). Using a quantitative approach with a survey method was applied, and the data were analyzed using multiple regression through SmartPLS 3. The findings show that perceived behavioral control strongly predicts students’ career decision-making, with a path coefficient of 0.473 (p < 0.000), followed by attitude toward behavior with a coefficient of 0.422 (p < 0.000). In contrast, the effect of subjective norms is relatively weak, although still statistically significant, with a path coefficient of 0.095 (p < 0.030), indicating that social influences play a limited role compared to personal and cognitive factors. Collectively, the three variables explain 76.9% (Adjusted R² = 0.761) of the variance in students’ career decision-making, emphasizing that both internal and external factors jointly shape their choices. Overall, the results underscore the necessity of strengthening students’ competencies, technological adaptability, and digital self-confidence as primary factors influencing the career decision-making process. The practical implications suggest that higher education institutions should design curricula and career development programs aimed at enhancing students’ readiness to navigate the evolving labor market.
Co-Authors Dhany Efita Sari Erni Harlina Isdiati Mustofa, Rochman Hadi Nadia Fauzi Asila Rini Agustin Eka Yanti Siti Aisyah Suranto Suranto Surya Jatmika