FACTORS AFFECTING THE CHOICE OF ACCOUNTING CAREER PATH: PERSPECTIVE OF ACCOUNTING UNDERGRADUATE STUDENTS IN INDONESIA

Abstract

The purpose of this study is to examine the factors that influence the choice of career paths for accounting students. Previous researchers suggested modifying the variables they examined previously and this also became the motivation for researcher. This research is carried out in line with several accounting career problems that occur in Indonesia, such as the slow growth of professional accountants and free contend of profession at the ASEAN level. Samples were taken from several universities in Indonesia. Data was collected using questionnaire and 260 respondents of accounting students in Indonesia were collected and the data were processed using SEM-PLS statistical analysis with the Warp-PLS 3.0 Application. The results of this study indicate that intrinsic motivation, career exposure, future income, and future job opportunities influence career choices while the influence of third parties is less influential. This research has a limitation on the sample that only focuses on one area and the scope of the variable is less extensive. Thus, future researchers are expected to cover a wider area and also broaden the scope of research variables such as prestige, the influence of the internet and social media and others.