Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable
Abstract
Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.
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Vroom, V. H. (1964). Work And Motivation. Wiley.
Arifianto, F., & Sukanti, S. (2014). The influence of self-motivation and perceptions of the public accounting profession on interest in becoming a public accountant for accounting study program students at the Faculty of Economics, Yogyakarta State University. Nominal Barometer of Accounting and Management Research, 3, 150-161.
Arismutia, S. A. (2017). The Effect of Financial Awards and Labor Market Considerations on Accounting Students' Interest in a Career as a Public Accountant (Study on Students of the Stie Inaba Bandung Accounting Study Program). Journal-Inaba, 16.
Asmoro, T. K. W., Wijayanti, A., & Suhendro, S. (2016). Determinants of Career Selection as a Public Accountant by Accounting Students. Journal of Accounting and Business Dynamics, 2, 123-135.
Dary, A. W., & Ilyas, F. (2017). The Influence of Gender, Financial Awards and Labor Market Considerations on Accounting Students' Interest in a Career as Public Accountants and Non-Public Accountants.
Dippa, F. A. T., Mendra, N. P. Y., & Bhegawati, D. A. S. (2020). Factors Affecting Becoming a Public Accountant (Case Study at Mahasaraswati University Denpasar). Kharisma Journal, 2(2), 262-283.
Gersang, R. N. (2024). Accounting Students to Career to Become Public Accountants (Case Study on Accounting Students at Muara Bungo University).
Ghozali, I. (2016). Application of Multivariate Analysis with IBM SPSS 23 Program (8th Edition). Semarang: Diponegoro University Publishing Agency.
Handayani, F. (2021). The Influence of Gender, Financial Appreciation and Labor Market Consideration on Career Interest in Becoming a Public Accountant among Accounting Students of Sekolah Tinggi Ilmu Ekonomi Balikpapan. JSHP: Journal of Social Humanities and Education, 5(2), 148-158. https://doi.org/10.32487/jshp.v5i2.1126
Hermino, A. (2013). School Organization Needs Assessment: A Review of Organizational Behavior Toward Comprehensive Multilevel Planning. PT Gramedia.
Indonesian Accountants Association (IAI). (2024). IAI membership information. Http://Www.Iaiglobal.or.Id.
Laksmi, A. C., & Al Hafis, S. I. (2019). The Influence Of Accounting Students’ Perception Of Public Accounting Profession: A Study From Indonesia. Journal Of Contemporary Accounting, 1, 47–63.
Mulianto, S. F. dan Y. M. (2014). Factors Affecting Accounting Students' Career Choices as Tax Consultants. Journal of Tax & Accounting Review, 4.
Puspitasari, D. A., Lestari, T., & Inayah, N. L. (2021). The Effect of Perceptions, Accounting Knowledge, and Financial Awards on the Interest of Accounting Study Program Students for a Career in Public Accountants.
Rahayu, R. A., & Abidin, F. I. N. (2023). The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator. Journal of Accounting Science, 7(1), 110–129. https://doi.org/10.21070/jas.v7i1.1680
Reza, A., & Zulaikha. (2015). Influence-Career-Motivation-Economic-Motivation. Diponegoro Journal of Acoounting, 4(34), 2–14.
Riyanti, A., Siahaan, N. H., & Ramadhani, R. (2024). Perceptions of Accounting Students on the Decision to Become a Public Accountant. Money: Journal Of Financial And Islamic Banking, 2, 24–32.
Sapariyah, R. A., Putri, I. S., & Fujianto, R. L. (2020). The Effect of Financial Awards, Professional Training, Professional Recognition, and Labor Market Considerations on the Selection of Public Accountant Careers for Accounting Students in Surakarta Universities “. Financial: Journal of Accounting, 6(1), 98–104. https://doi.org/10.37403/financial.v6i1.133
Secretariat General of the Ministry of Finance. (2024). Center for Financial Professional Development. Https://Pppk.Kemenkeu.Go.Id.
Setianto, A. I., & Harahap, Y. A. (2017). Factors Affecting the Interests of Accounting Students Study Program Selection Career Public Accountants. Journal of Applied Managerial Accounting, 1, 51–61.
Stephen, P., Robbins, J., & Timothy, A. (2017). Organizational Behavior What’s New in Management Series (Global Edi). Pearson Education Limited.
Stole, C. (1976). Student ’Views of The Public and Industrial Accountant. Journal of Accountancy, 106–109.
Suniantara, I. G., & Dewi, L. G. K. (2021). Motivation Moderates the Effect of Labor Market Considerations, Work Environment, Personality on Student Interest in Becoming a Public Accountant. E-Journal of Accounting, 31(8), 1947. https://doi.org/10.24843/eja.2021.v31.i08.p06
Susanto, Y. (2017). The Role of Leadership in Cooperative Management. Deepublish (CV Budi Utama).
Suyanto, S., Saputra, B., & Putri, F. (2024). Accounting Knowledge, Job Market Considerations, Accounting Students’ Career Interest in Public Accounting Field: Financial Rewards as A Moderating Variable. Maksimum, 14(1), 59. https://doi.org/10.26714/mki.14.1.2024.59-73
Vroom, V. H. (1964). Work And Motivation. Wiley.
Published
2024-09-30
How to Cite
ZAIKIN, Muhammad et al.
Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable.
JOURNAL OF APPLIED BUSINESS ADMINISTRATION, [S.l.], v. 8, n. 2, p. 266-276, sep. 2024.
ISSN 2548-9909.
Available at: <http://704209.wb34atkl.asia/index.php/JABA/article/view/7763>. Date accessed: 28 nov. 2024.
doi: https://doi.org/10.30871/jaba.v8i2.7763.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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