Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik

Abstract

There are 2 (two) choices for students majoring in accounting in choosing their careers, namely in the accounting field and the non-accounting field. This study examines the interest of accounting students in choosing a career as a public accountant. Public accountants have a role as independent financial statement examiners representing shareholders, creditors, the government, and other interested parties. This study uses quantitative methods by making decisions through questionnaires. The population in this study are private universities in Surabaya. The sample in this study were students of the Accounting Study Program who had taken auditing courses. The number of samples is 117 people, the sampling method is purposive sampling. This study uses two variables, namely the independent variable (independent) and the dependent variable (dependent): The independent variabl.are financial awards (X1) and professional recognition (X2). The dependent variable (Y) is the factors that influence the choice of a career as a public accountant. The data analysis technique used in this study was multiple linear regression with the help of SPSS. Based on the results of testing the factors that influence students' interest in becoming public accountants, Simultaneously, financial rewards and professional recognition variables affect the interest of accounting students in choosing a career as a public accountant. Partially, the financial award variable does not affect the interest of accounting students in choosing a career as a public accountant, and the professional recognition variable affects the interest of accounting students in choosing a career as a public accountant.