Accounting Students' Perceptions of a Career as a Public Accountant: Job Market Considerations, Work Environment, Workload, and Financial Rewards
##plugins.themes.EpsilonTheme.article.main##
Amanda Putri Dwi Anjani*
Herawansyah
Baihaqi
The Indonesian Institute of Public Accountants (IAPI) reports that there is a significant lack of personnel in the field of public accounting. This is reflected in the accounting profession's key role in instilling professional principles, integrity, and competence that are not only intelligent in calculations but also must understand the economic situation at large and can present an assessment in the form of information that can be used for decision-making. This scenario highlights the importance of students in addressing the growing demand for public accountants in Indonesia. The primary objective of this research is to identify discrepancies in past studies on how job market factors, work environment, workload, and financial incentives shape accounting students' perception of a career as public accountants. The methodology employed in this study involves a quantitative strategy, and the target population consists of PTN registered in the LLDIKTI region of Region II. Based on the results of this study, it is known that the implications of variables of consideration of the job market, work environment, workload, and financial rewards support the theory of planned behavior, and it is important for students to consider and know how their perception of a profession is, such as the possibility of getting a job in that career, the circumstances and conditions of the workplace environment they will encounter, the pressure of the work done, and the reward or salary to be received. Future research can enhance this model by adding moderation variables and expanding the sample for more accurate results.
Abang, R., Nursiani, N. P., & Fanggidae, R. P. . (2020). Pengaruh Beban Kerja Terhadap Kinerja Tenaga Kependidikan Pada Kantor Rektorat Universitas Nusa Cendana Kupang. JOURNAL OF MANAGEMENT (SME’s), 7(2), 225–246.
Ahmed, K., Alam, K. F., & Alam, M. (1997). An empirical study of factors affecting accounting students’ career choice in New Zealand. Accounting Education, 6(4), 325–335. https://doi.org/10.1080/096392897331398
Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. Action Control, 11–39. https://doi.org/10.1007/978-3-642-69746-3_2
Amalia, Z., Fauzi, A., & Mardi. (2021). Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja terhadap Pemilihan Karir sebagai Akuntan pada Mahasiswa Akuntansi di Jakarta. Jurnal Ilmiah Edunomica, 05(01), 224–234.
Andika, B., & Tobing, V. C. L. (2023). Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karier sebagai Akuntan Publik. Jurnal Ilmiah Akuntansi, 1–10.
Ardina, T., Vegirawati, T., & Ningsih, E. K. (2022). Minat Mahasiswa Akuntansi Dan Keputusan Pemilihan Karir (Studi Kasus Pada PTS Di Kota Palembang) Tia. Jurnal Media Wahana Ekonomika, 19(2), 323–334.
Artati, D., Kaharti, E., & Susilowati, I. (2021). Analysis of Theory of Planned Behavior in Predicting Accountants’ Interest in Gaining Chartered Accountant Titles in the Central Java Region. Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 169(Icobame 2020), 373–377. https://doi.org/10.2991/aebmr.k.210311.074
Asyifa, V. S., Rukmini, & Pratiwi, D. N. (2022). Analisis Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Persepsi Standar Audit Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor. Magsima, X(2), 203–214.
Bagley, P. L., Dalton, D., & Ortegren, M. (2012). The factors that affect accountants’ decisions to seek careers with big 4 versus non-big 4 accounting firms. Accounting Horizons, 26(2), 239–264. https://doi.org/10.2308/acch-50123
Bhat, M. A., & Khan, S. T. (2023). Determinants of accounting students’ decision to pursue career as ACCA-certified accountants: a case study of Omani students. Management and Sustainability:, 2(3), 217–238. https://doi.org/10.1108/MSAR-09-2022-0043
Coleman, M., Kreuze, J., & Langsam, S. (2014). The New Scarlet Letter: Student Perceptions of the Accounting Profession After Enron. Journal of Education for Business, 79(3), 134–141. https://doi.org/10.3200/JOEB.79.3.134-141
Dewi, S. N., & Pravitasari, D. (2022). Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik. Jurnal Ilmiah Ekonomi Islam, 1(1), 707–714. https://doi.org/10.47467/alkharaj.v5i2.1247
Erlane, K. G., Jamaliah, S., Noraini, M. N., & Kamaruzaman, J. (2008). The 21st century accounting career from the perspective of the Malaysian university students. Asian Social Science, 4(8), 73–83.
Foley, P. F., & Lytle, M. C. (2017). Social Cognitive Career Theory, the Theory of Work Adjustment, and Work Satisfaction of Retirement-Age Adults. National Center for Biothecnology Information (NCBI), 176(1), 100–106. https://doi.org/10.1177/0022146515594631.Marriage
Franycea, N. V., Herawansyah, & Danang, A. S. (2024). Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengalaman Magang, Motivasi dan Kemajuan Teknologi terhadap Minat Mahasiswa Akuntansi dalam Berkarir Sebagai Akuntan Publik. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(5), 3791–3807. https://doi.org/10.47467/alkharaj.v6i5.1233
Gersang, R. N. (2024). Pengaruh Gender, Penghargaan Finansial, Pertimbangan Pasar Kerja, Motivasi Karier, Pengakuan Profesional, Lingkungan Kerja, dan Personalitas terhadap Minat Mahasiswa Akuntansi untuk Berkarier Menjadi Akuntan Publik. JD-MARCH, 1(1), 1–10.
Gintings, B. T., & Setiawan, T. (2022). Determinants of Career Selection as a Public Accountan (Study on Accounting Students at Bunda Mulia University. Jurnal Ekonomi, 11(03), 1379–1393.
Gîrbină, M. M., Albu, N., & Albu, C. N. (2013). Determinants and Perspectives of an Accounting Career . Empirical Evidence on Students ’ Perceptions. Journal of Economics and Management Engineering, 7(4), 963–966.
Hatane, S. E., Pratama, S. W., & Gunawan, F. A. (2020). Perception of the Millennial Generation on Quality of Life and Motivation Career in Accounting. Business and Management Research, 158, 493–504. https://doi.org/10.2991/aebmr.k.201212.069
Imaniah, N., & Purba, M. A. (2023). Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karier sebagai Akuntan Publik. Scienta Journal: Jurnal Ilmiah Mahasiswa, 5(4)., 1(1).
Kabiru Abidemi, A., Fatai Bright, A., & Musa, A. (2023). Classification of Some Test of Normality Techniques into UMP and LMP Using Monte Carlo Simulation Technique. Mathematics Letters, 9(1), 8–17. https://doi.org/10.11648/j.ml.20230901.12
Kainde, L. L. A., Sambara, V. L., & Gerungan, B. H. (2022). The Influence of Financial Rewards, Job Market Considerations, and Work Environment on the Interest in Pursuing a Career as a Public Accountant. Klabat Journal of Management, 3(1), 55–66.
Lestari, L. P., & Noegroho, Y. A. K. (2020). Faktor-Faktor yang Mempengaruhi Pemilihan Profesi Akuntansi oleh Mahasiswa Akuntansi. Jurnal Bingkai Ekonomi, 5(1), 28–42.
Limpeleh, E. A. ., Sondakh, N., Manggopa, R. E., & Nangoy, S. J. (2019). Analysis of the Impact of Competence and Considerations Market Work Toward Accountant Careers on Polimdo Accounting Students. Scientific Research Journal, 07(10), 30–40. https://doi.org/10.31364/scirj/v7.i10.2019.p1019707
Meilita, S., & Lukman, H. (2024). Factors Influencing Student ’ S Interest in Becoming Public Accountants : Case of Private University Students in Bogor. 2(3), 217–226.
Murdiawati, D. (2020). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik. 20(2), 248–256.
Muslimin, & Taufiq. (2022). Analysis of Academic Capabilities, Financial Awards, and Job Market Considerations on Interest in Career Interest as Public Accountants. Asian Social Science and Humanities Research Journal (ASHREJ), 4(2), 56–66. https://doi.org/10.37698/ashrej.v4i2.162
Nosakhare, U. H., & Bright, A. F. (2017). Evaluation of Techniques for Univariate Normality Test Using Monte Carlo Simulation. American Journal of Theoretical and Applied Statistics. Special Issue: Statistical Distributions and Modeling in Applied Mathematics, 6(1), 51–61. https://doi.org/10.11648/j.ajtas.s.2017060501.18
Noughabi, H. A., & Arghami, N. R. (2011). Monte carlo comparison of seven normality tests. Journal of Statistical Computation and Simulation, 81(8), 965–972. https://doi.org/10.1080/00949650903580047
Nouri, H., Parker, R. J., & Sumanta, S. (2014). Students’ perceptions of work in public accounting and employment preferences. Accounting Education: An International Journal, 14(3), 293–311. https://doi.org/10.1080/06939280500077236
Nurhandayani, A. (2022). Pengaruh Lingkungan Kerja, Kepuasan Kerja, dan Beban Kerja terhadap Kinerja. Jurnal Ekonomi Dan Bisnis Digital (Ekobil), 1(2), 107–111.
Oktaviani, Y. S., Zoebaedi, F., & Ani, S. M. (2020). Analisis Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Berkarier Menjadi Akuntan Publik. Jurnal Riset Akuntansi, 1(1), 47–59. https://doi.org/10.35814/relevan.v1i1.1815
Qothrunnada, A., & Zakiy, F. S. (2022). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Syari’ah untuk Berkarier Menjadi Akuntan Publik. Jurnal Ekonomi Dan Bisnis Islam, 2(1), 66–85.
Rabia, F. M., Luhur, U. B., Primasari, N. H., & Luhur, U. B. (2021). Analisis determinan minat mahasiswa akuntansi berkarier sebagai akuntan publik. Sumber Artikel Akuntansi, Auditing, Dan Keuangan Vokasi, 5(2), 78–94.
Rahayu, R. A., & Abidin, F. I. N. (2023). Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator. Journal of Accounting Science, 7(1), 110–129. https://doi.org/10.21070/jas.v7i1.1680
Rahmadiany, A. W., & Ratnawati, D. (2021). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik. Seminar Nasional Akuntansi (Prosiding SeNAPaN), 1(1), 119–128. https://doi.org/10.33395/owner.v8i3.2292
Rauf, F. H. A., Khalid, F. M., Tan, D. D. R., Khalid, N. H., Mohamad, N. S., & Radhi, N. F. M. L. (2020). Factors Affecting Students’ Intention To Become Professional Accountant In Selected Malaysian Universities. European Proceedings of Social and Behavioural Sciences EpSBS, 171–180. https://doi.org/10.15405/epsbs.2020.12.05.18
Safitri, H. U. (2020). Hubungan Beban Kerja Dengan Stres Kerja. ISSN, 8(2), 174–179.
Saputra, A. A. (2022). Pengaruh Kompensasi , Lingkungan Kerja Dan Beban Kerja Terhadap Kepuasan Kerja Karyawan. Technomedia Journal (TMJ), 7(1), 68–77.
Sunaryo, T. M., & Hasnawati. (2023). The Effect of Professional Recognition, Work Environment, Social Values, Job Market Considerations, and Locus of Control on Career Selection in Public Accounting. Jurnal Ekonomi Trisakti, 3(1), 739–754. https://doi.org/10.25105/jet.v3i1.15610
Sutapa, H., Dyah Palupiningtyas, Suriadi, Musran Munizu, & Masradin. (2023). Analysis Of The Influence Of Financial Rewards, Motivation, Job Market On Career Intention As A Public Accountant. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 2236–2242. https://doi.org/10.35870/jemsi.v9i5.1597
Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education: An International Journal, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
Wibisono, A. F., & Febriansyah, D. K. I. (2022). Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi terhadap Profesi Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi di Yogyakarta). Jurnal Khazanah, 14(2), 64–71.
Wibowo, E. T. (2020). Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Pelatihan Profesional Terhadap Pemilihan Karir Akuntan Publik. Jurnal Akuntansi Bisnis Pelita Bangsa, 5(2), 109–120.
Zulaika, Y. F., & Sari, D. P. (2023). Pengaruh Motivasi, Lingkungan Kerja, Nilai Sosial, dan Kecerdasan Adversity terhadap Minat Mahasiswa untuk Menjadi Akuntan Publik. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 8(2), 277–284.
