THE INFLUENCE OF JOB MARKET CONSIDERATIONS, CAREER PATH, FINANCIAL REWARDS, AND MOTIVATION ON ACCOUNTING STUDENTS’ CAREER CHOICE AS PUBLIC ACCOUNTANTS

Resta Nur  Imani; Yuli  Novitasari; Zahra Malinda  Putri

doi:10.53067/ije3.v6i1.465

Authors

Resta Nur Imani University Sains Indonesia, Bekasi
Yuli Novitasari University Sains Indonesia, Bekasi
Zahra Malinda Putri University Sains Indonesia, Bekasi

DOI:

https://doi.org/10.53067/ije3.v6i1.465

Keywords:

Job Market Considerations, Career Path, Financial Rewards, Motivation, Public Accountant Career Choice.

Abstract

Despite the increasing demand for public accountants, the interest of accounting students in pursuing careers in this profession remains relatively low. This condition indicates that various factors may influence students’ career decisions in the accounting profession. This study aims to analyze the influence of job market considerations, career path, financial rewards, and motivation on accounting students’ career choice as public accountants. This study employed a quantitative approach using a saturated sampling technique, involving 40 students from the Accounting Study Program at Universitas Sains Indonesia from the 2021-2022 cohorts as respondents. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results showed that partially, career path, financial rewards, and motivation showed positive but insignificant effects on students’ career choice as public accountants. However, simultaneously, job market considerations, career path, financial rewards, and motivation significantly influenced accounting students’ career choice as public accountants, with a coefficient of determination of 87.7%. These findings highlight the importance of providing comprehensive job market information and strengthening career education strategies by higher education institutions and professional organizations to enhance students’ interest in the public accounting profession.

Downloads

Download data is not yet available.

References

Amalia, Z., & Fauzi, A. (2021). Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja Terhadap Pemilihan Karir Sebagai Akuntan Pada Mahasiswa Akuntansi Di Jakarta. Jurnal Ilmiah Edunomika, 5(2).

Ananda, R. F. (2023). Factors Influencing Accounting Students in Choosing a Career as a Public Accountant. El-Hekam, 8(2), 278. https://doi.org/10.31958/jeh.v8i2.8744

Ariyanto, T., & Indarti, M. G. K. (2023). Persepsi Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Akuntan Publik: Beberapa Faktor Penentu. Krisna: Kumpulan Riset Akuntansi, 15(1), 68-78. https://doi.org/10.22225/kr.15.1.2023.68-78

Azmy, R., Susandra, F., Hutomo, Y. P., & Djuanda, U. (2025). Pengaruh Persepsi Individu, Pengetahuan Akuntansi dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik. Jurnal Ilmiah Raflesia Akuntansi, 11(2).

Business, G., & Research, M. (2021). Global Business and Management Research. Global Business and Management Research, 13(4s).

Cheisviyanny, C., Dwita, S., Septiari, D., & Helmayunita, N. (2022). Career Choice Factors of Indonesian Accounting Students. Revista Contabilidade e Financas, 33(90). https://doi.org/10.1590/1808-057x20221475.en

DetikFinance. (2025). Profesi Akuntan Menjanjikan tapi Tak Banyak Dilirik Anak Muda, Ada Apa?

Dunakhir, S., & Anwar, A. (2024). Pengaruh Penghargaan Finansial terhadap Minat Mahasiswa Akuntansi dalam Pemilihan Karir Menjadi Akuntan Publik. Pinisi Journal of Art, Humanity and Social Studies.

Fakultas Ekonomi dan Bisnis Universitas Airlangga. (2025). FEB Unair dan IAPI resmi gelar CPA Days 2025: Cetak auditor muda andal di era digital.

Institut Akuntan Publik Indonesia. (2025). Informasi ujian profesi akuntan publik (UPAP) IAPI.

Joshi, P. L. (2022). A Conceptual Framework For The Factors Influencing The Accounting Students Career Choice As Public Accountants. Journal of Accounting Finance and Auditing Studies. https://doi.org/10.32602/jafas.2022.016

Lusi, M. I., Abung, A. Y., & Ekawaty, D. (2025). Menganalisis minat dan motivasi mahasiswa terhadap karir akuntansi publik di Bina Sarana Informatika. Jurnal Akademik Ekonomi Dan Manajemen, 2(2), 361-372. https://doi.org/10.61722/jaem.v2i2.4987

Marsintauli, F., Situmorang, R. P., & Suminar, S. R. (2022). Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant. BECOSS Journal, 4(2), 133-144. https://doi.org/10.21512/becossjournal.v4i2.8450

Nabila, A. F., Dethan, M. A., & Leda Muga, M. P. (2024). Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Menjadi Akuntan. Center for Accounting Development and Research.

Natalia, P., Sari, P., Himmawan, A., & Nugroho, D. (2025). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Berkarir Sebagai Akuntan Publik. Jurnal Economic Resources.

Ningrum, W. W., & Karsiati, K. (2022). The Effect Of Financial Rewards, Job Market Considerations, Personality, Social Values, And Professional Training On Career Selection As Public Accountant. Untag Business and Accounting Review, 1(1).

Pratama, Y. H., & Ngongo, A. S. (2025). Pengaruh Motivasi Diri, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Kemampuan Akademik terhadap Minat Mahasiswa Akuntansi untuk Berkarir Sebagai Akuntan Publik. Jurnal Literasi Akuntansi, 5(1), 1-11. https://doi.org/10.55587/jla.v5i1.131

Putra, A. (2021). Analysis Of Factors Affecting Accounting Students In Career Selection As Public And Non-Public Accountants. Jurnal Ekonomi, 12, 56.

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

Risawati. (2021). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 17(2).

Rofikah, S., & Norsain. (2022). Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial, Dan Nilai Intrinsik Pekerjaan Terhadap Minat Pemilihan Karier Sebagai Akuntan Publik. Journal of Accounting and Financial Issue.

Sabrina, M., Syakinah, F., & Merliyana, R. D. (2025). Persepsi Mahasiswa Akuntansi Terhadap Keputusan Menjadi Akuntan Publik. Jurnal Ekuilnomi, 7(2), 380-388. https://doi.org/10.36985/6y4f5392

Sofyani, H. (2023). Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 311-319. https://doi.org/10.18196/rabin.v7i2.19031

Thaller, J., Duller, C., Feldbauer-Durstmüller, B., & Gärtner, B. (2024). Career Development in Management Accounting: Empirical Evidence. Journal of Applied Accounting Research, 25(1), 42-59. https://doi.org/10.1108/JAAR-03-2022-0062

Trimadhana, Z., & Noviantoro, D. (2025). Pengaruh Kompetensi dan Struktur Organisasi Terhadap Kinerja Karyawan Di Jambi Merang Field Dengan Motivasi Kerja Sebagai Variabel Intervening. JIMEA, 9(1).

Weli, F. W., Kusuma, I. C., & Marsudi, J. (2025). Persepsi Mahasiswa Akuntansi Pada Lingkungan Kerja Dan Pertimbangan Pasar Kerja Terhadap Prospek Karir Sebagai Akuntan Publik. Jurnal Akademi Akuntansi Indonesia Padang, 5(1), 60-79. https://doi.org/10.31933/t4cr5051

Wulan, D. F., Oktavia, R., & Syaipudin, U. (2023). The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review. Ilomata International Journal of Tax and Accounting, 4(4), 646-667. https://doi.org/10.52728/ijtc.v4i4.775

Wuryandini, A. R., & Pakaya, L. (2023). Faktor-Faktor Yang Mempengaruhi Karir Sebagai Akuntan Publik. Jambura Accounting Review, 4(1), 144-158.