Pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, dan Lingkungan Kerja terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik (Studi Kasus pada Mahasiswa Strata 1 Akuntansi Angkatan 2020 di ITB Widya Gama Lumajang)

Abstract

This research aims to determine the level at which accounting students after graduating can choose a type of career according to their field of knowledge as a public accountant or choose to continue their education to master's level. The aim of this research is to examine the influence of professional training, job market considerations and work environment on accounting students' interest in pursuing a career as a public accountant. By using the basis of behavioral accounting theory (Behavioral Accounting Research) and Maslow's hierarchy of needs theory. The respondents in this research were 56 students majoring in accounting from 121 accounting students class of 2020 at the ITB Widya Gama Lumajang campus. The sampling technique uses non-probability sampling. The data collection method uses an online questionnaire. The testing instrument was analyzed using validity and reliability tests. The classical assumption test uses the normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression analysis using the SPSS version 26 program. The results of this research show that professional training and job market considerations have a positive and significant effect on choosing a career as a public accountant for accounting students. while the work environment variable has a negative and significant effect.