The Factors Affected Toward Profession Options as Accountant Public and Non-Accountant Public Selected

Abstract

Student's career choice is influenced by various factors including stereotypes and perceptions of a career. Currently, the number of graduates applying to be a public accountant decreased from year to year. This research aims to determine the dominance factors that influence of the public accountant profession and non public accountant selected by accounting department students and profession accounting students.The research sample is determined by purposive sampling and stratified nonproportioned random sampling with criterion that is, the students of accounting department who have finished of study subject Auditing and Professional Accounting Education students (PAE). The data collected is classified as primer data which is obtained by questionnaire distribution and secondary data which is obtained by non behavioral observation. Data processing is conducted by using discriminant analysis technique.The result showed that the most significant factor affecting the selection accounting department students and PAE choose their profession as public accountants and non public accountants are number of job offers and work environment. Significant factors that influence the selection of the public accounting profession and non public accountants when viewed by gender is the type of work and student perceptions about the benefits of the public accountant. The differences become significant factors in influencing selection between accounting department students with PAE students in choosing the profession as a public accountant and public accountant non showed no significant factors that influence the selection of the public accounting profession.