International Journal of Accounting and Taxation

Career Choice as a Public Accountant in Accounting Students in the City of Semarang Indonesia: Aspects that are Considered
Bambang Jatmiko, Zaky Machmuddah, Amaliya Suryani, Suhana, Titi Laras

Abstract
This study aims to empirically prove aspects that are considered by students of accounting studies to pursue a career as public accountants, these aspects include financial rewards, labor market considerations, professional training, work environments, professional recognition, and social values. The population in this study were students of Accounting in the city of Semarang. Sample selection using a random method, 260 respondents were obtained to be respondents in this study. Data analysis techniques in this study using Structural equation modeling (SEM) with Warp PLS 4.0. The test results prove that labor market considerations, professional training, work environment, and social value variables have significant effects on career interests as public accountants. However, financial reward and professional recognition variables have no effect on career interests as public accountants. The implication of this research is the importance of the role of lecturers to conduct activities that support students having a positive perception about the public accountants profession. In addition, the accounting study program can invite professional public accountants to interact with students so that it will give them broad insights about the public accountants profession as well as to encourage and motivate them by providing real-life examples and success stories of public accountants careers. So that a positive image about public accountants to the public will be created.

Full Text: PDF     DOI: 10.15640/ijat.v7n2a3