NIAT BERKARIER MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PUBLIK DENGAN THEORY OF PLANNED BEHAVIOR

Abstract

The purpose of this study is to analize the factors influencing intention of accounting students to become a public accountant by applying Theory of Planned Behavior. Factors influencing the intention is measured by attitudes toward public accountant, subjective norms, and perceived behavioral control. The dependent variable in this research are intention to be public accountant and intention to become non public accountant. The samples used in this research are 186 respondents. The samples are collected from four universities in Semarang. They are Diponegoro University, Semarang State University, Soegijapranata Catholic University, and Stikubank University. To analyze this hypothesis, this research used logistic regression. The results show that attitudes toward public accountant has a significant influence on the intention of accounting students to be a public accountant. While, subjective norm and perceived behavioral control have no significant influence on the intention of accounting students to be a public accountant.