Exploring The Determinant Of Accounting Students’ Interest To Pursue Career As Public Accountant

Nicholas, Christiansen (2025) Exploring The Determinant Of Accounting Students’ Interest To Pursue Career As Public Accountant. Skripsi thesis, Universitas Tanjungpura.

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Abstract

This study aims to analyze the factors that influence accounting students' interest in choosing a career as a public accountant. The research employs a quantitative method. The population of this study comprises 904 students enrolled in the Accounting Program at the Faculty of Economics and Business, Universitas Tanjungpura. The sample used includes 92 students. The data analysis techniques applied in this study are multiple linear regression analysis and moderated regression analysis to assess the effect of the moderating variable. The software used for data analysis in this study is SPSS 27. The findings reveal that academic achievement has a positive and significant effect on students' interest in pursuing a career as a public accountant. Likewise, professional knowledge significantly influences students' interest in pursuing the profession. Furthermore, personality was found to moderate the relationship between academic achievement and professional knowledge on students' interest in becoming public accountants. However, personality was not proven to effectively strengthen the relationship between academic achievement and professional knowledge on students' interest in pursuing a public accountant career. In other words, personality cannot be considered a supporting factor for academic achievement and professional knowledge in enhancing its influence on accounting students' interest in pursuing a career as a public accountant at the Accounting Program, Faculty of Economics and Business, Universitas Tanjungpura.

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