FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PROFESIONAL

Abstract

This study aims to carry out empirical evidence of the affect of job expectation, perception, cognitive style, referents, and perceived behavioral control toward accounting students’ career intention as professional accountant. This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using linear regression analysis. The result of this study indicated that job expectation and referents have significant influence toward a accounting students’ career intention as public accountant and non public accountant. While, perception, cognitive style, and perceived behavioral control have no influence toward accounting students’ career intention as professional accountant