ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026

THE IMPACT OF SOCIAL VALUES, KNOWLEDGE, AND FINANCIAL REWARDS ON THE INTEREST IN PURSUING A CAREER AS A PUBLIC ACCOUNTANT

Sabarina Nalsalita Br. Tarigan (Universitas Kristen Maranatha)
Vinny Stephanie Hidayat (Universitas Kristen Maranatha)



Article Info

Publish Date
31 Mar 2026

Abstract

The purpose of this study is to examine how social values, knowledge, and financial rewards affect people's interest in becoming public accountants. Students from Maranatha Christian University's accounting undergraduate program make up the research population. The sample size is 35 respondents, and the methodology is explanatory research using a purposeful sampling procedure. Multiple linear regression analysis (T-test) was performed on the data using SPSS. According to the study's findings, interest in pursuing a career as a public accountant is influenced by knowledge and financial rewards, but not by social values.

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Journal Info

Abbrev

accruals

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...