SEIKO : Journal of Management & Business
Vol 9, No 1

The Influence of Knowledge-Driven Motivation, Economic Incentives, Self-Confidence, and Job Market Factors on Accounting Students' Interest in Pursuing a Career in Taxation

Agustina, Vita (Unknown)
Kurniawati, Lintang (Unknown)



Article Info

Publish Date
17 Dec 2025

Abstract

This study aims to investigate the impact of knowledge motivation, economic motivation, self-efficacy, and labor market factors on the propensity of accounting students to pursue a career in taxation. A quantitative methodology was employed in this research, collecting primary data via questionnaires administered to undergraduate students at the University of Muhammadiyah Surakarta. A total of 111 respondents were analyzed using multiple linear regression techniques with SPSS software. The findings reveal that both knowledge motivation and economic motivation exert a statistically significant and positive influence on interest in taxation careers. In contrast, self-efficacy and labor market factors did not show a significant impact on student interest. An Adjusted R² value of 0.046 indicates that these four variables explain 4.6% of the variation in career interest, with the remainder attributed to other external factors.

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...