Abstract
The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.
Highlights
Improving the quality of Human Resources is crucial in advancing the nation and state
Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 6 (1) Mei 2020 economic activity in Indonesia, the more credible financial information needed to be presented to the public, while the field of accounting is to produce human resources who have competence in terms of financial reporting and auditing (Ramdhan&Widaningsih, 2017)
The questionnaire in this study consisted of twelve items of statement, which statements included: 1) High Public Accountant Income, 2) A decent old age pension, 3) Opportunities to participate in professional training in various institutions, 4) Recognition that the public accountant profession as a professional in the field of Accounting, 5) Public Accountants are a Challenging profession, 6) Public Accountants are a prestigious profession, 7) The public accountant profession has a high workload / work intensity, 8) Professionals that require high accuracy and concentration, 9) Professionals that require specific competencies, which are only mastered by accounting graduates, 10) High job market opportunities, 11) Professionals that provide dynamic and varied work experience, 12) The auditor profession is a fun profession
Summary
Improving the quality of Human Resources is crucial in advancing the nation and state. With the quality of Human Resources, Indonesia can face global challenges well and competitively compared to other countries (Purwati& Sari, 2015). Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 6 (1) Mei 2020 economic activity in Indonesia, the more credible financial information needed to be presented to the public, while the field of accounting is to produce human resources who have competence in terms of financial reporting and auditing (Ramdhan&Widaningsih, 2017). The availability of qualified public accountants is inseparable from the role of academics of higher education (Priyanti, Herawati, &Sinarwati, 2017), Universities must be able to form and create reliable accounting graduates and meeting challenges in the business world (Purwati& Sari, 2015) Accounting students have many choices in a career in their field of science. In Indonesia the accountant profession is needed in business activities, the number of business units in Indonesia is not proportional to the growth in the number of public accountants (Chairunnisa, 2014)
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