Analysis of Academic Capabilities, Financial Awards, and Job Market Considerations on Interest in Career Interest as Public Accountants

Abstract

The number of Public Accountants in Indonesia is still relatively minimal because accounting graduates lack interest in becoming public accountants. This study aimed to examine and analyze the effect of Academic Ability, Financial Awards, and Labor Market Considerations on the interest in a career as a public accountant in East Java "Veteran" National Development University Accounting Students, Surabaya State University and Airlangga University. The sample of this study were East Java "Veteran" National Development University Accounting S1 students, Surabaya State University, and Airlangga University batches of 2018 and 2019. The research method used quantitative research. The sampling technique used the purposive sampling method to determine the number of samples using the solving formula with a total of 91 respondents. Data collection techniques were used in this study using a questionnaire. The collected data were analyzed using the Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) Academic Ability has a positive and significant effect on Interest in a Career to Become a Public Accountant. (2) Financial Awards do not significantly affect the Interest in a Career to Become a Public Accountant. (3) Job market considerations positively and significantly affect the interest in a career as a public accountant.