FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA AKUNTANSI TERHADAP MINAT PEMILIHAN KARIER SEBAGAI CERTIFIED PUBLIC ACCOUNTANTS OF INDONESIA (Studi Empiris pada Mahasiswa Akuntansi Universitas Diponegoro)

Abstract

This study aims to examine the influence of intrinsic value, human influences, career prospects, job markets factor and opportunity costs as independent variables toward accounting students' interests as Certified Public Accountants of Indonesia as dependent variables. The sample used in this study are accounting students (S1) at Diponegoro University on their final year which amounted 93 respondents. The method of collecting data is a survey method by distributing questionnaires either directly or through electronic media. This research used multiple linear regression analysis to examine the research hypothesis. The results of this study indicate that partially and simultaneously the independent variables tested which intrinsic value, human influences, career prospects, job market factor and opportunity costs are together influence positively and significantly toward interest of accounting career as certified public accountants of Indonesia.