Dynamics of Interest Among Undergraduate Accounting Students in State Universities in Pekanbaru City Toward a Career as a Certified Public Accountant

Nasrullah Djamil, Bagas Desri Angga Putra

Sari


This study aims to determine the effect of social values, professional recognition, financial rewards, labor market considerations, and parental influence on accounting students' interest in becoming certified public accountants. This research was conducted on undergraduate accounting students at Sultan Syarif Kasim Riau State Islamic University and Riau University. The sample size of this study was 110 respondents. Purposive sampling was used as a sampling technique, and questionnaires were distributed for data collection. Multiple linear regression analysis was used to analyze the data. The results of this study indicate that social values, professional recognition, and labor market considerations affect the interest of accounting students in pursuing a career as a public accountant. However, financial rewards and parental influence have no significant effect on fraud detection. Social Values, Professional Recognition, Financial Rewards, Labor Market Considerations, and Parental Influence simultaneously have a significant influence on students' interest in becoming certified public accountants.

Kata Kunci


social values; professional recognition; financial rewards; labor market considerations; parental influence; career preferences; fraud detection

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Referensi


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DOI: http://dx.doi.org/10.31258/sorot.18.2.125-140

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