LOW INTEREST OF ACCOUNTING STUDENTS IN A CAREER AS AUDITOR
DOI:
https://doi.org/10.32524/jkb.v22i1.1039Abstract
In this research, students' interests are focused on a career as an auditor. Several factors that can influence interest include financial rewards, work environment, and gender. The population in this study were students majoring in accounting at Palembang City University who were interested in a career as auditors. The sampling technique used was non-probability sampling with purposive sampling technique. The results of this research show that financial rewards are still the main goal of students in pursuing a career as an auditor or other profession. Meanwhile, the work environment does not influence students' interest in a career as an auditor. Meanwhile, gender has an influence on student interest because a high level of accuracy is needed in the auditor profession, so this also makes students choose a career as auditors.
References
Andersen, W., & Chariri, A. (2012). Analysis of Accounting Students' Perceptions in Choosing a Profession as an Accountant (Empirical Study on Undip, Unika, Unnes, Unissula, Udinus, Unisbank, STIE Totalwin and PPA Undip Accounting Students) (Doctoral dissertation, Faculty of Economics and Business).
Asyifa, V. S., Rukmini, R., & Pratiwi, D. N. (2022). Analysis of Financial Rewards, Job Market Considerations and Perceptions of Audit Standards on Accounting Students' Interest in Choosing a Career as an Auditor. Magisma: Scientific Journal of Economics and Business, 10(2), 203-214.
Choirunisa, S. A., & Taman, A. (2018). The Influence of Financial Rewards, Gender, and Work Environment on Interest in Becoming a Government Accountant (Case Study of Accounting Study Program Students, Faculty of Economics, Yogyakarta State University, Class of 2014-2015). Profita Journal: Study of Accounting Science, 6(2).
Arifianto, Fajar. (2014). "The Influence of Self-Motivation and Perceptions Regarding the Public Accounting Profession on Interest in a Career as a Public Accountant among Accounting Study Program Students, Faculty of Economics, Yogyakarta State University". (Thesis, Yogyakarta State University).
Maizelni, G., Yentifa, A., & Ihsan, H. (2023). Factors Influencing Accounting Students' Interest in Choosing a Career as a Government Auditor. Indonesian Journal of Accounting, Business and Economics (JABEI), 2(1), 160-173.
Marta, M. S., & Budi, B. (2019). Work Environment, May It Not Influence Job Satisfaction?. Managerial Journal, 18(1), 18-30.
Mustaqmah, S. A., Indriana, J. D., & Febrianti, M. (2021). Analysis of factors that influence the interest of accounting students at Stie Haji Agus Salim Bukittinggi to become auditors. Economic journal, 24(1), 57-69.
Nugraha, R. K. 2019. The Influence Of Accounting Students' Perceptions Regarding Auditors' Work Environment And Social-Cultural Factors On Their Career Choice As Auditors (Case Study of Yogyakarta State University Undergraduate Accounting Study Program Students). Profita Journal: Study of Accounting Science, 7(2).
Nurhayati, Eti. 2011. Innovative Guidance Counseling & Psychotherapy. Yogyakarta: Student Library.
Puspitasari, D. A., Lestari, T., & Inayah, N. L. (2021). The Influence of Perception, Accounting Knowledge, and Financial Rewards on Accounting Study Program Students' Interest in a Career in the Field of Public Accounting. UBHARA Accounting Journal, 1(2), 391-399.
Puspitawati, Herien. 2019. Gender and Family: Concept and Reality. Bogor: IPB PRESS
Putro, A.S. (2012). Analysis of Factors that Influence Accounting Students' Interest in a Career as a Public Accountant. (Thesis, Yogyakarta State University).
Rivai, Veithzal & Ella Jauvani Sagala. 2011. Human Resource Management for Companies. Jakarta: Rajawali Press.
Samiun, A. A. (2017). Analysis of Factors That Influence Accounting Students in Choosing a Career as an Auditor in Private and Government Agencies. Civilization Accounting Scientific Journal, 3(1).
Santoso, C. B. (2014). The influence of family environment, motivation and student perceptions about the public accounting profession on interest in becoming a public accountant among accounting study program students at the University of Riau, Batam Islands. Measurement Accounting Journal, 8(1).
Sari, L.K. (2016). “The Influence of Intrinsic Job Values, Work Environment, and Market Considerations on Motivation for Choosing a Career as an Accountant. (Thesis, Yogyakarta State University).
Sekaran, U., & Bougie, R. 2013. Research Methods for Business. United Kingdom: John Wiley.
Suparyadi. 2015. Human Resource Management, Creating Competitive Advantage Based on HR Competition. Jakarta: Andi.
Supriyono, R.A. 2018. Behavioral Accounting. Yogyakarta: Gadjah Mada University Press.
Swandewi, N. P. A. F., Indraswarawati, S. A. P. A., & Satriya, I. W. B. (2022). The Influence of Student Perceptions, Career Motivation and Auditor Work Environment on Accounting Students' Interest in Becoming an Auditor. Hita Accounting and Finance, 3(4), 119-130.
Wicaksono, Y., & Aisyah, M. N. (2018). The Influence of Financial Rewards, Work Environment, and Personality Type on Accounting Students' Interest in a Career as a Public Accountant. Profita Journal: Accounting Science Review, 6(3).
_1.png)
