Sebelas Maret International Conferences, The 2nd INCREDIBLE

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The Factors Affecting Students’ Decision to Choose Accounting Career
Yenni Mangoting, Angeline Sugiarto Yusuf, Melly Irna Natasya Hoetomo, Saarce Elsye Hatane, Hatane Semuel

Building: Parallel Session 1
Room: H
Date: 2020-10-27 01:15 PM – 02:30 PM
Last modified: 2020-10-18


This study aims to determine the intention of accounting students to choose their careers as accountants in the context of accounting education in Indonesia. Data is collected through a survey involving respondents from undergraduate accounting students from universities and vocational colleges, both private and public, in Indonesia. A total of 253 questionnaires are collected, then analyzed using Partial Least Square (PLS). This study proves that the learning environment is a major factor affecting the intention of accounting students for a career in accounting. In addition, the learning environment as an external factor is able to change the perceptions or point of view of accounting students regarding the accounting profession, thereby affecting students' intention to have careers in accounting. Other findings in this study indicate that the satisfaction of accounting students, which is obtained through interaction with elements in the learning environment, is able to influence their intentions for a career in accounting. This study contributes to emphasizing the factors that significantly influence students' intention to have a career in accounting. The strength of this study is the elaboration of internal and external factors that influence students' intention to have a career in accounting in one research model.
Keywords: Learning environment, Student’s perception, Student’s satisfaction, Career choice