Goodwood Akuntansi dan Auditing Reviu
Vol 5 No 1 (2026): November

Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest

Mei Dinda Nirmalena (Politeknik Negeri Lampung, Bandar Lampung, Indonesia)
Nurmala Nurmala (Politeknik Negeri Lampung, Bandar Lampung, Indonesia)
Destia Pentiana (Politeknik Negeri Lampung, Bandar Lampung, Indonesia)
Eksa Ridwansyah (Politeknik Negeri Lampung, Bandar Lampung, Indonesia)



Article Info

Publish Date
05 Nov 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.

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Journal Info

Abbrev

gaar

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and ...