FAKTOR-FAKTOR YANG MEMENGARUHI NIAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK: APLIKASI THEORY OF PLANNED BEHAVIOR (Studi Empiris pada Mahasiswa Universitas Diponegoro)

Abstract

The small number of public accountants of Indonesia got fully attention from both the government and organization of public accountant profession. Using theory of planned behavior (TPB), this study aims to carry out empirical evidence of the affect of perception and attitude, subjective norm, and perceived behavioral control factors toward public accountant profession on accounting student’s career intention as public accountant. This research took a sample of 140 respondents who have not worked yet of final year accounting students (S1) of Diponegoro University. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using multiple linear regression analysis. The result of this study indicated that perception and attitude factors toward public accounting profession have no significant influence on accounting student’s career intention as public accountant. While, subjective norm and perceived behavioral control have significant influence on accounting student’s career intention as public accountant.