FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK DAN NON-AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI DI SURAKARTA (Studi Kasus pada Perguruan Tinggi Swasta Terakreditasi Baik Sekali)

Abstract

The main problem in this research is the low career interest of accounting students in Indonesia in choosing
a profession as a public accountant. This study aims to analyze financial rewards, professional recognition,
social values, and personality traits that influence career choices as public accountants and non-public
accountants among accounting students in Surakarta.This study used a sample of 120 accounting students
at a Private University with Excellent Accreditation in Surakarta. The sampling technique used purposive
sampling, with the criteria being students who had passed the Auditing I and Auditing II courses. Data
collection used a questionnaire technique through validity and reliability testing. Data analysis used
logistic regression analysis.The conclusion of this research is (1) Financial rewards have a significant
influence on the career choices of accounting students in Surakarta as public accountants and non-public
accountants. Students who choose public accountant careers have a higher assessment of financial
rewards, compared to the assessment of students who choose non-public accountant careers. (2)
Professional recognition has a significant influence on the career choices of accounting students in
Surakarta as public accountants and non-public accountants. Students who choose public accountant
careers have a higher assessment of professional recognition, compared to the assessment of students who
choose non-public accountant careers. (3) Social values have a significant influence on the career choices
of accounting students in Surakarta as public accountants and non-public accountants. Students who
choose public accountant careers have a higher assessment of social values, compared to the assessment
of students who choose non-public accountant careers. (4) Personality does not have a significant influence
on the career choices of accounting students in Surakarta as public accountants and non-public
accountants. Students who choose public accountant careers and non-public accountants on average have
the same assessment of personality. (5) The results of the Exp(B) test indicate that the professional
recognition factor has a dominant influence on accounting students in Surakarta's career choice as public
accountants.