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THE ANALYSIS OF FACTORS THAT AFFECT THE INTENTION OF

ACCOUNTING STUDENT OF CHOOSING CAREER IN ACCOUNTING


PROFESSION ( INCASE OF ACCOUNTING STUDENTS IN UNIVERSITAS
TANJUNGPURA )
TABLE OF CONTENTS
THE ANALYSIS OF FACTORS THAT AFFECT THE INTENTION OF
ACCOUNTING STUDENT OF CHOOSING CAREER IN ACCOUNTING
PROFESSION ( INCASE OF ACCOUNTING STUDENTS IN UNIVERSITAS
TANJUNGPURA ) ................................................................................................................................. 1
TABLE OF CONTENTS ........................................................................................................................ 2
LIST OF TABLES .................................................................................................................................. 3
CHAPTER I ............................................................................................................................................ 5
1.1 Background ............................................................................................................................. 5
1.2 Research Questions ................................................................................................................... 12
1.3 Research Purposes .................................................................................................................... 12
1.4 Research Contributions ............................................................................................................. 13
1.4.1 Theoretical: .............................................................................................................................. 13
1.4.2 Practical: .................................................................................................................................. 13
1.5 Systematics of Writing .................................................................................................................... 13
CHAPTER II……………………………………………………………………………………………………………………12
LIST OF FIGURES
LIST OF TABLES
CHAPTER I
INTRODUCTION

1.1 Background

One important aspect of healthy adult life is a career, wherever and whenever
they are. Therefore, the main factor of someone after graduating is to continue
their formal education to a higher level of education as a future reference to get a
better career position in the working field (Siskayani & Saitri, 2017). Thus the
accuracy of determining and choosing a career becomes an important point in
one's life journey, therefore the choosen career contributes greatly to oneself and
is at the core of one's basic values and life goals because it influences our future in
living the life. A person's goal in working and sustaining his career is to continue
living to be better in the future.
Nowadays, it is important to have and be more qualified graduates, students are
required to have more skills and knowledge in the world of work. The ability and
knowledge needed also depends on the career or profession to be chosen. Along
with the development of the education world, there are so many choices of
departments we can take in higher education which certainly have promised what
career or job can be taken after graduating later.
The current era of globalization indirectly impacts the development of the
business world. This is evidenced by the many opportunities and opportunities of
employment provided by companies increasingly diverse for the workforce and
everyone wants to find a successful job or profession to fulfill their lives. This
modern era that work or profession is very important to determine life in the
future. Today's professions have many choices to choose from to make work for
us. However, in the present times, the growing age can provide as much
employment opportunities as possible cannot be derived from support with an
adequate academic background that supports what will be suitable for work or
profession in the future because education contributes to producing graduates
qualified and able to compete in the world of work. Therefore many people want
to continue their formal education in higher education to support future work.
Many of them choose to continue their tertiary education and choose
economics, especially the accounting department as their choice. It is undeniable
that many students choose accounting majors as one of the considerations for
them to continue their education to see the fact that there are many economics
undergraduate accounting majors who have supportive job prospects after they
graduate. The consideration in choosing an accounting department is that
accounting students have a variety of opportunities to choose what career to
pursue. Accounting plays an important role in economics and social because every
financial decision making must be based on accounting information. This
situation makes accountants a profession that is very much needed in the business
organization. Special skills such as managing business data into computer-based
information, financial and non-financial checks. However, accounting experts do
not rule out the possibility of having expertise outside of their fields such as in
terms of product marketing and so on. Therefore, one career that requires more
ability and knowledge is a career in accounting.
The emergence of the mindset and paradigm in society if the education that has
been undertaken will be the same as getting a job according to what they learned
or they chose when they were educated as well as accounting economics
graduates who must have a career in accountants, shipping students later should
work in a shipyard, graduates from teacher training must become teachers,
nursing graduates must become nurses. This is one factor in the lack of insight
and interest for accounting students to look for career opportunities other than
being accountants.
There are several alternative career choices in the accounting profession that
can be chosen by undergraduate accounting, namely public accountants,
management accountants, government accountants and educating accountants. Of
the several choices of the accounting profession, all of them include criteria that
are very suitable if a person has undergone and studied economics, especially
accounting, which fits the stigma of society. The desire of every accounting
student, in general, is to become a professional in the field of accounting. To
become a professional in the field of accounting one can do this by working in
one of the professions in the field of accounting. At the time of undergoing
college, a student will certainly have planning in his career and have
considerations or factors that influence in determining the profession to be chosen.
Many things will be experienced by accounting students before choosing an
alternative career when they graduate from university. Agree or not, four years (or
more) in an educational environment does not always make them understand what
they want to do. Even worse if they don't have much involvement in the world of
the organization or the extra-curricular. The fewer things they know, usually they
have two choices in determining their career, first is creating their own work
(entrepreneur), while the second is looking for work as an employee.
Students and accounting scholars have many alternative choices in choosing a
career in the accounting profession as described above. Another case is if
accounting graduates can also have a career outside the accounting field if they
have talent and
expertise in other fields such as a career as a marketing product or even creating
their own jobs, this includes getting out of the path what they learned in
accounting.
At present many educated graduates begin to look at other career paths that are
not in accordance with their fields to run later because of the very high level of
competition and changes in one's career interests. At present many of the
competent accounting graduates from tertiary institutions no longer choose
careers as public accountants as the main career choice for them (Widiatami &
Cahyonowati, 2013). Career paths that are in line with accounting graduates are
careers as accountants, such as public accountants, accountant educators,
corporate accountants, and government accountants. With a high level of
competition and even the level of ability and expertise of each student is different
does not rule out the possibility they will have a career outside of other accounting
fields that may still be related to finance such as entrepreneurs, financial
consultants, and so forth.
The background for choosing the profession and what students expect from
their choice is an important question in the profession selection. Factors that
influence students' intention in choosing an attractive career to study because,
with the knowledge of career choices that are attracted to students, it can be
known why the career was chosen. From previous research that many factors
influence the interest in career selection. However, the differences in this research
with the previous research that the variables that excel in influencing the interest
in accounting profession in accounting students are motivation, financial rewards,
social values, work environment, and labor market considerations. In addition,
previous studies have different results due to different objects. Thus the author
also wants to test whether these factors influence the object of research, namely
accounting students at Tanjungpura University.
This study examines several main factors in this study which can influence the
choice of profession as a public accountant, among others, motivation factors,
financial rewards, social values, work environment, and labor market
considerations. The purpose of this research is to find out whether these factors
have an effect on career choice into the accounting profession in the case of
accounting students at Tanjungpura University.
One important aspect of healthy adult life is a career, wherever and whenever
they are. Therefore, the main factor of someone after graduating is to continue
their formal education to a higher level of education as a future reference to get a
better career position in the working field (Siskayani & Saitri, 2017). Thus the
accuracy of determining and choosing a career becomes an important point in
one's life journey, therefore the choosen career contributes greatly to oneself and
is at the core of one's basic values and life goals because it influences our future in
living the life. A person's goal in working and sustaining his career is to continue
living to be better in the future.
Nowadays, it is important to have and be more qualified graduates, students are
required to have more skills and knowledge in the world of work. The ability and
knowledge needed also depends on the career or profession to be chosen. Along
with the development of the education world, there are so many choices of
departments we can take in higher education which certainly have promised what
career or job can be taken after graduating later.
The current era of globalization indirectly impacts the development of the
business world. This is evidenced by the many opportunities and opportunities of
employment provided by companies increasingly diverse for the workforce and
everyone wants to find a successful job or profession to fulfill their lives. This
modern era that work or profession is very important to determine life in the
future. Today's professions have many choices to choose from to make work for
us. However, in the present times, the growing age can provide as much
employment opportunities as possible cannot be derived from support with an
adequate academic background that supports what will be suitable for work or
profession in the future because education contributes to producing graduates
qualified and able to compete in the world of work. Therefore many people want
to continue their formal education in higher education to support future work.
Many of them choose to continue their tertiary education and choose
economics, especially the accounting department as their choice. It is undeniable
that many students choose accounting majors as one of the considerations for
them to continue their education to see the fact that there are many economics
undergraduate accounting majors who have supportive job prospects after they
graduate. The consideration in choosing an accounting department is that
accounting students have a variety of opportunities to choose what career to
pursue. Accounting plays an important role in economics and social because every
financial decision making must be based on accounting information. This
situation makes accountants a profession that is very much needed in the business
organization. Special skills such as managing business data into computer-based
information, financial and non-financial checks. However, accounting experts do
not rule out the possibility of having expertise outside of their fields such as in
terms of product marketing and so on. Therefore, one career that requires more
ability and knowledge is a career in accounting.
The emergence of the mindset and paradigm in society if the education that has
been undertaken will be the same as getting a job according to what they learned
or they chose when they were educated as well as accounting economics
graduates who must have a career in accountants, shipping students later should
work in a shipyard, graduates from teacher training must become teachers,
nursing graduates must become nurses. This is one factor in the lack of insight
and interest for accounting students to look for career opportunities other than
being accountants.
There are several alternative career choices in the accounting profession that
can be chosen by undergraduate accounting, namely public accountants,
management accountants, government accountants and educating accountants. Of
the several choices of the accounting profession, all of them include criteria that
are very suitable if a person has undergone and studied economics, especially
accounting, which fits the stigma of society. The desire of every accounting
student, in general, is to become a professional in the field of accounting. To
become a professional in the field of accounting one can do this by working in
one of the professions in the field of accounting. At the time of undergoing
college, a student will certainly have planning in his career and have
considerations or factors that influence in determining the profession to be chosen.
Many things will be experienced by accounting students before choosing an
alternative career when they graduate from university. Agree or not, four years (or
more) in an educational environment does not always make them understand what
they want to do. Even worse if they don't have much involvement in the world of
the organization or the extra-curricular. The fewer things they know, usually they
have two choices in determining their career, first is creating their own work
(entrepreneur), while the second is looking for work as an employee.
Students and accounting scholars have many alternative choices in choosing a
career in the accounting profession as described above. Another case is if
accounting graduates can also have a career outside the accounting field if they
have talent and expertise in other fields such as a career as a marketing product or
even creating their own jobs, this includes getting out of the path what they
learned in accounting.
At present many educated graduates begin to look at other career paths that are
not in accordance with their fields to run later because of the very high level of
competition and changes in one's career interests. At present many of the
competent accounting graduates from tertiary institutions no longer choose
careers as public accountants as the main career choice for them (Widiatami &
Cahyonowati, 2013). Career paths that are in line with accounting graduates are
careers as accountants, such as public accountants, accountant educators,
corporate accountants, and government accountants. With a high level of
competition and even the level of ability and expertise of each student is different
does not rule out the possibility they will have a career outside of other accounting
fields that may still be related to finance such as entrepreneurs, financial
consultants, and so forth.
The background for choosing the profession and what students expect from
their choice is an important question in the profession selection. Factors that
influence students' intention in choosing an attractive career to study because,
with the knowledge of career choices that are attracted to students, it can be
known why the career was chosen. From previous research that many factors
influence the interest in career selection. However, the differences in this research
with the previous research that the variables that excel in influencing the interest
in accounting profession in accounting students are motivation, financial rewards,
social values, work environment, and labor market considerations. In addition,
previous studies have different results due to different objects. Thus the author
also wants to test whether these factors influence the object of research, namely
accounting students at Tanjungpura University.
This study examines several main factors in this study which can influence the
choice of profession as a public accountant, among others, motivation factors,
financial rewards, social values, work environment, and labor market
considerations. The purpose of this research is to find out whether these factors
have an effect on career choice into the accounting profession in the case of
accounting students at Tanjungpura University.
1.2 Research Questions

Based on what has stated in background, the authors formulate the research
questions as follows:
a. Does motivation affect the interest of accounting students in choosing
careers as accountants?
b. Does the financial award affect the interest of accounting students in
choosing careers as accountants?
c. Does social values influence the interest of accounting students in choosing
careers as accountants?
d. Does the work environment affect the interest of accounting students in
choosing careers as accountants?
e. Does market considerations influence the interest of accounting students in
choosing careers as accountants?

1.3 Research Purposes

This study aims to examine the factors that influence the intention of
accounting students at the Faculty of Economics and Business, in Universitas
Tanjungpura towards choosing careers as accountants. Based on previous
research, there have been many differences in results towards the factors which
influence the tested intention of the choosing career itself. The tested factors also
vary with different research objects. In this case, the writer wants to test whether
the factors that include motivation, financial rewards, social values, working
environment, and market considerations influence the intention of accounting
students in career selection as accountants, with the object of research, is
accounting students at the Faculty of Economic and Business Universitas
Tanjungpura, Pontianak, West Kalimantan. This is because Tanjungpura
University is the largest and most prestigious public university in West
Kalimantan, which must have the students who are competent. Thus, it is
interesting to examine whether accounting students in Universitas Tanjungpura
have the desire to enter the profession as accountants relevant to their current
major when they have completed their studies later.

1.4 Research Contributions

By conducting this research, it is expected to give benefits and contributions in


both theoretically and practically, that is:
1.4.1 Theoretical:

a. To complete previous related studies with factors that determine the choice
of career in accounting students.

b. As an additional reference for future researchers who want to examine the


same problem.

c. As the development of the relevant theories in order to become a new


reference that will strengthen these theories.

1.4.2 Practical:

a. As consideration for accounting students in making a decision to have


career in accounting professions.

b. As additional knowledge for institutions and company that have employed


the accountants or seek for new accountants, so that they can understand
what the prospective accountants want in choosing a profession and to
motivate those who already work in their institutions.

1.5 Systematics of Writing


This research will be arranged in five chapters with stages as follows:
CHAPTER I INTRODUCTION
This chapter will outline the background of writing, the problem
formulation, purposes, contribution, and systematics of writing in this research.
CHAPTER II LITERATURE REVIEW
This chapter begins with further explanations about relevant and supporting
theories that related to the hypothesis, followed by previous research which has
a specific contribution as the major reference and background to conduct this
research, conceptual framework, and hypothesis.
CHAPTER III RESEARCH METHODOLOGY
Describe the research methods used in research which includes research
variables and its explanation, determining population and samples, types and
sources of data, methods of data collection and analytical methods.
CHAPTER IV RESULTS AND DISCUSSION
This chapter begins with an explanation or description of the research
object, followed by data analysis and discussion of the results in data analysis.
CHAPTER V CLOSING
It is a closing chapter that briefly presents what has been obtained from the
results of the research which has been carried out in the conclusion section. In
this chapter, it closes with limitations and suggestions that can be considered in
the results of this study as the development of future research in conducting
similar problem.
CHAPTER 2
LITERATURE REVIEW

2.1 Theories
2.1.1 Career
Career is a vary of behaviors and attitudes related to work experience and
activities over a period of time in the life of an individual and a vary of
continuous work activities. Career is a word from the Dutch language,
carriere is the development and progress in work. Successful career can be
obtained from experience, education, work performance good and others.
For some successful career people are obtained through careful planning,
but for some others it is only a factor of luck. According to Handoko (2000:
123) career is all work or position that is handled or held during one's work
life. Career, according to Nuraini (2013: 69), is interpreted as a transfer to a
position that has a higher responsibility than previously passed by someone
during his life. Career is all work or position of someone who has or is
being done (Umar, 2003: 167).
2.1.2 Motivation
Motivation comes from the Latin word "movere" which means
encouragement or movement. Thus, motivation means a condition that
encourages or the cause of someone to does an action or activity, which
takes place consciously (Nawawi, 2008: 351). Motivation results from the
interaction of both conscious and unconscious factors such as the (1)
intensity of desire or need, (2) incentive or reward value of the goal, and (3)
expectations of the individual and of his or her peers. These factors are the
reasons one has for behaving a certain way. An example is, an accounting
student want to work as a public accountant because of the high salary.
Sobur (2003: 268) adds "actually motivation is a more general term that
refers to the whole process of movement, including situations that
encourage, impulse that arises in the individual, behavior caused, and the
purpose or end of movement or action". Motivation is needed in every
individual so that individuals want to work hard to achieve an optimal
performance. According to Komaruddin (1994) basically motivation is
divided into two main types, namely intrinsic motivation (motivation arising
from within a person) which is also called pure motivation and extrinsic
motivation (motivation that arises due to factors outside one's self) such as
promotion, praise, gifts and others. According to Peterson and Plowman in
Hasibuan (2003) who say that people want to work because of the following
factors:
1. The desire to live
2. The desire for position
3. The desire for power
2.1.3 Financial Reward
Financial reward are motivators for employees to go above and beyond in
their job performance. Reward according to Byars and Rue (2000:299) is
the organizational reward system consists of the types of rewards to be
offered and their distribution. Wijayanti (2001) revealed that financial
rewards or salaries are a factor that students consider in choosing a
profession. Financial reward is highly considered for job seekers because
their main purpose or motivation for work is financial needs. Wheeler
(1983) found that business people, psychology, and education in addition to
accounting assumes that accounting offers higher income than jobs in
marketing, general management, finance and banking. Based on the
previous study, the financial reward has a significant influence on student’s
interest in choosing accounting profession (Prima Trihutama and Haryanto,
2015).
2.1.4 Social Values
Social values are the values adopted by a community, about what is
considered good and what is considered bad by the community. Social
values related with someone’s perceptions in judging. Merdekawati and
Sulistyawati (2011) state that social values are considered in the selection of
student careers as public and non-public accountants. Wijayanti (2001)
revealed that social values are considered by accounting students in
choosing professions that include: interacting opportunities, personal
satisfaction, opportunities to run hobbies, and attention to individual
behavior. Every individual has their own value, and the value influence the
way they determine their future profession. In the result of previous research
by Lily Herawati (2015), social values positively influence the interest of
accounting students in a career as a public accountant which can be seen
from the probability value t count less than 0.05. It showsh that the better
accounting students understand social values in a career as public
accountants, the more interest increases the student for a career as a public
accountant.
2.1.5 Work Environment
The work environment is one of the important factors that need to be
considered by a manager in maintaining human resources, namely by
providing and seeking a comfortable, safe and conducive work environment
because that is where an employee spends time working every day, so with
a comfortable work environment safe and conducive will increase high
morale. The work environment has a positive effect on the career choice of
accounting students to become public accountants (Siskayanti & Saitri,
2017). Based on the results of his research, accounting students who have a
high level of competition tend to choose a work environment that can
provide challenges so that they will feel satisfied when they can complete
the challenge.
2.1.6 Job Market Consideration
The results of the Carpenter and Strawser study (1970); Zikmund
et al (1977); Horowitz and Riley (1990), found that job market
considerations were ranked high among the factors that influence the choice
of the student profession. Based on research conducted by Hapsoro and
Hendrik (2018), job market considerations have a positive effect on student
interest in a career as a public accountant. Iswahudin (2015) also has the
same research results, the results of his research state that the test results
show that both variables Financial Awards and Job Market Considerations
have an influence on the choosing the pofession as Professional
Accountants. The test results obtained F count of 34,567 with constants
8,195 so this shows that Financial Awards and Job Market Considerations
have a positive effect on choosing the profession as Professional
Accountants.
2.2 Empirical Study
Table 2.1
Author Variable Result
Muhamad Iswahudin Dependent variable: 1) Financial awards have a positive effect on the selection of
(2015) -Accountant profession professions as professional accountant
Independent variable: 2) Consideration of the labor market has a positive effect on
-Financial rewards the selection of professions as professional accountants.

-Labor market considerations 3) Financial awards and labor market considerations together
have a positive effect on the profession selection as a
professional accountant.
Lily Herawati (2015) Dependent variable: 1) Motivation does not significantly influence the interest of
- Interests of accounting students in a accounting students in a career as a public accountant.
career as public accountants. 2) Gender does not significantly influence the interest of
Independent variable: accounting students in a career as a public accountant.
- Motivation 3) Financial rewards do not significantly influence
- Gender the interest of accounting students in a career as an public
- Financial rewards accountant.
- Professional training 4) Professional training does not have a positive effect on the
- Professional recognition interest of accounting students in a career as a public
- Social values accountant.

- Work environment 5) Professional recognition does not significantly influence the

- Job market considerations interest of accounting students in a career as a public

- Personality accountant.
6) Social values have a positive effect on the interest of
accounting students in a career as public accountants.
7) The work environment does not significantly influence the
interest of accounting students in a career as a public
accountant.
8) Job market considerations have a positive effect on the
interest of accounting students in a career as public
accountants.
9) Personality has a positive effect on the interest of
accounting students in a career as a public accountant.
Annisa Rindani (2015) Dependent variable: 1) The intrinsic value of work influences the interest of
- Choosing career as public accounting students to pursue careers as public accountants.
accountant. 2) Financial rewards influence the interest of accounting
Independent variable: students to pursue careers as public accountants.
- Intrinsic value of work 3) Job market considerations influence the interest of
- Financial rewards accounting students to pursue careers as public accountants.
- Job market considerations 4) Social work values do not affect the interest of accounting
- Social work values students to pursue careers as public accountants.

- Professional training 5) Professional training influences the interest of accounting

- Professional awards students to pursue careers as public accountants.


6) Professional awards do not affect the interest of accounting
students to pursue careers as public accountants.
Agung Joni Saputra Dependent variable: Interest, motivation, professional training, gender, and work
(2018) - Career choices for public and non- environment have a significant effect on career choices of
public accountants. public and non-public accountants.
Independent variable:
- Interest
- Motivation
- Professional training
- Gender
- Work environment
Prima Trihutama and Dependent variable: Financial rewards, professional training, work environment,
Haryanto (2015) - Career selection and levels of students have a significant influence on career
Independent variable: selection as public accountants, corporate accountants,

- Financial rewards educator accountants, government accountants and non-

- Professional training accountants with gender as a control variable.


Meanwhile, social values and professional recognition, do not
- Social value
have a significant effect on career selection either as a public
- Professional recognition
accountant, company accountant, educator accountant,
- Work environment
government accountant or non-accountant with gender as a
- Student level
control variable.
Control variable:
- Gender
Dody Hapsoro Dependent variable: 1) Academic ability has a significant positive effect on the
& Dhenayu Tresnadya - Career selection as a public interest of accounting students for careers as public
Hendrik (2018) accountant accountants.

Independent variable: 2) Gender does not have a significant influence on the interest

- Academic ability of accounting students for careers as public accountants.


- Gender 3) Financial awards have a significant positive effect on
- Financial rewards student interest in a career as a public accountant.
- Job market considerations 4) Consideration of the labor market has a positive effect on
- Requirements to become an student interest in a career as a public accountant.
accountant 5) Requirements to become an accountant have a negative
effect on student interest in a career as a public accountant.

Arif Dwisantoso (2017) Dependent variable: 1) Financial rewards do not affect the interest of accounting
- Interest in public accountant students to become public accountants.
Independent variable: 2) Profession recognition influences the interest of accounting
- Financial rewards students to become public accountants.

- Profession recognition 3) Social values influence the interest of accounting students

- Social values to become public accountants.

- The work environment 4) The work environment influences the interest of students to
become public accountants.
- Job market considerations
5) Job market considerations do not affect the interest of
- Personality
accounting students to become public accountants.
6) Personality affects the interest in becoming a public
accountant.
Edy Suprianto & Dependent variable: These results indicate that the economic motivation,
Mifkhatun Nikmahi - Accounting Profession motivational quality and motivation to follow Certification
(2013) Independent variable: Exam Certified Public Accountants significantly influence

- Intrinsic factors of work accounting students’ interest to follow Accounting Profession.

- Financial rewards Career motivation, degree of motivation, education costs and

- Consideration of job market length of education did not significantly affect student interest
in accounting to follow the Accounting Profession. Other
- Social values
results showed that no significant differences in student
- Work environment
interest in accounting to follow the Accounting Profession in
Control Variable:
terms of gender, and there is also no significant difference in
- Gender
student interest in accounting to follow the Accounting
- Accreditation
Profession in terms of accreditation status.
Ni Made Siskayani & Dependent variable: The work environment, professional training, professional
Putu Wenny Saitri - Public accountant career selection recognition, and personality have a positive effect on the
(2017) Independet variable: career choice of accounting students to become public

- The work environment accountants. Conversely, intrinsic value of work, salary, social

- Professional training values, and job market considerations does not affect the
career choice of accounting students to become public
- Professional recognition
- Personality accountants.
- Intrinsic value of work
- Salary
- Social values
- Job market considerations
Andi Setiawan Chan Dependent variable: The conclusion that can be obtained from this study is the
(2012) - Interest in becoming a public training of professionals and personalities significant effect on
accountant interest in becoming a public accountant. Variable financial
Independent variable: rewards, work environment, labor market considerations and

- Financial rewards academic achievement have no significant effect on interest in


becoming a public accountant.
- Professional training
- Professional recognition
- Social values
- Work environment
- Job market considerations
- Academic achievement
2.3 Conceptual Framework and Hypothesis
2.3.1 Conceptual Framework
Figure 2.1

Motivation
H1
(X1)

Financial Reward
H2
(X2)
Intention of accounting
students in career
Social Values
H3 selection as accountant
(X3) profession
(Y)
Work Environment
H4
(X4)

Job Market
Considerations H5
(X5)

2.3.2 Relationship between Variables and Hypothesis


2.3.2.1 Motivation with the interest of accounting students in choosing
careers as accountants
According to Sembiring (2009) in Herawati (2015), motivation is very
important for every individual because motivation causes individuals to
work hard and enthusiastically achieve optimal results. The bigger
motivation in every individual will increase the intention to have a career
as an accountant. Then, the first hypothesis is as follows:
H1 : Motivation influence have positive influence of interest for
accounting students in choosing careers as accountants.
2.3.2.2 Financial reward with the interest of accounting students in
choosing careers as accountants
Dwinanda (2014) states that financial rewards can be interpreted as a
form of reciprocal rewards in the form of the value of a given currency
for the provision of services, energy, effort, thoughts and benefits of a
person in a work bond. The higher the financial award offered to
accountants, the higher the interest of someone to choose a career as an
accountant. Then, the second hypothesis is as follows:
H2 : Financial reward have positive influence of interest for accounting
students in choosing careers as accountants.
2.3.2.3 Social values with the interest of accounting students in choosing
careers as accountants
Social values are social values that are related to people's views of the
social values of a chosen career. According to Aprilyan and Laksito
(2009), public trust in the quality of public accounting services will be
higher, if the profession applies high quality standards to the
implementation of professional work carried out by members of the
profession. So, the third hypothesis is as follows:
H3 : Social values have positive influence of interest for accounting
students in choosing careers as accountants.
2.3.2.4 Work environment with the interest of accounting students in
choosing careers as accountants
The work environment is one of the factors that affect work
productivity. The work environment is something that is related to the
nature of work, the level of competition and the amount of work pressure
(Sari, 2013). People will not want to work with a lot of pressure. The
work environment is also one of the factors considered in the selection of
student careers (Carpenter and Strawser, 1970). If the work environment
is comfortable, more students will choose to pursue careers as
accountants.
H4 : Work environment have positive influence of interest for accounting
students in choosing careers as accountants.
2.3.2.4 Job market considerations with the interest of accounting
students in choosing careers as accountants
Each individual has their own consideration in choosing the job to be
occupied. Yendrawati (2007) states that job market considerations are
also a relevant factor in career selection. Guaranteed or not easy work to
terminate employee employment will be chosen by many students. The
job market is indeed an important factor that is always considered before
choosing a career. The better their prospects regarding a career in
accounting, the more will be interested in a career as an accountant. So,
the fifth hypothesis is as follows:
H5 : Job market considerations influence the interest of accounting
students in choosing careers as accountants.
CHAPTER III
RESEARCH METHODS

3.1 Research Design


3.1.1. Research Approach
In a study a researcher must use the right type of research. This is
intended so that researchers can get a clear picture of the problem faced and
the steps used in overcoming the problem.
Quantitative research methods can also be interpreted as research
methods that are based on the philosophy of positivism, used to examine
certain populations or samples, data collection using research instruments,
quantitative / statistical data analysis, with the aim of testing the hypotheses
that have been determined (Sugiyono 2011: p. .8). Margono explained that
quantitative research is a study that uses more hypothesis verification
verification that starts with deductive thinking to derive hypotheses and then
conducts tests in the field and the conclusions or hypotheses are drawn
based on empirical data (Ahmad Tanzeh 2009: p.100).
From the description above it can be concluded that the Quantitative
Research Method is a form of research method that is used to examine
certain populations or samples, data collection using research instruments,
quantitative / statistical data analysis, with the aim of testing the
predetermined hypothesis.
This study aims to examine whether motivation, financial rewards, social
values, work environment, and labor market considerations towards the
interest of accounting students in choosing careers as accountants. This
research begins by examining existing theories and knowledge so that
problems arise. These problems are tested to determine the acceptance or
rejection based on data obtained from the field.
3.1.2. Types Of Research
Survey research is research by giving a clear boundary about data.
Because the influence referred to here is a power that exists or arises from
something (people, objects) that contribute to the character, beliefs, or
actions of someone (Nana Sukmadinata 2008: p.56).
This type of survey research was chosen because it was adapted to the
purpose of this study, namely to determine the effect of motivation-free
variables, financial rewards, social values, work environment, and labor
market considerations on the interest of accounting students in choosing
careers as accountants.

3.2. Population And Research Sample


3.2.1. Population
Population is the subject of research. Population is all data that concerns
us in the scope and time we specify. The population according to Joko
Subagyo is the object of research as a target to obtain and collect data.
Based on some of these opinions can be taken to limit the notion that the
population is the whole element of the object as a source of data with certain
characteristics in a study.
The population in this study were all active accounting students at the
Faculty of Economics and Business, Tanjungpura University, totaling 1638
students. The population in this study is heterogeneous, that is, the whole
individual members of the population have relatively individual traits,
where the trait distinguishes individual members of the population from one
another (Burhan Bungin, 2005) which consists of units that are stratified.
3.2.2 Sample
Purposive sampling is a sampling technique used by researchers if the
researcher has certain considerations in sampling. This sampling technique
is used in studies that prioritize research objectives rather than the nature of
the population in determining the study sample.
In the analysis of factors influencing the interest of accounting students
in choosing careers as accountants, the research team used purposive
sampling technique. This technique was chosen with the aim of the samples
taken representing the desired population characteristics.
Here the research team distributed questionnaires to 100 active
accounting students at the University of Tanjungpura's Faculty of
Economics and Business. 100 of these students consisted of 32 men and 68
women.

3.3 Method of Collecting Data


This method is done by visiting the respondent, giving or distributing a list
of questions to the respondent, namely the Tanjungpura University accounting
student, and then asking his willingness to fill out the questionnaire.
The list of questions used is structured questions and the respondent just
needs to tick (√) the selected answer, then the respondent immediately returns
the list of questions after being filled.
The questionnaire is divided into 3 parts. The first part contains the
demographic data of respondents, namely university origin, respondent's name,
gender, and age of the respondent. While the second part contains the factors
that influence the choice of career in respondents. Consists of 5 groups. First
motivation, second financial award, third social values, all four work
environments, five labor market considerations. The third part contains the
career interests of the respondents, namely accountants consisting of public
accountants, corporate accountants, government accountants, educating
accountants, and non-accountants. The first and third sections aim to facilitate
research to find out what careers are interested in the respondents.
Respondents were asked to answer questions in the second part using a
interval scale or likert scale with a measuring instrument: (1) strongly agree,
(2) agree, (3) neutral, (4) disagree, (5) strongly disagree.
3.4 Data Types and Sources
The data used to analyze this study uses Primary Data, is data obtained
directly from the source or object of the researcher through a questionnaire.
Questionnaire is a method of data collection conducted by submitting
questionnaires containing a list of questions to respondents.
The questionnaire used was a closed questionnaire. Direct closed
questionnaire is a questionnaire that is designed in such a way as to record data
about the situation experienced by the respondents themselves, then all the
alternative answers that must be answered by the respondents have been listed
in the questionnaire (Bungin, 2005)

3.5 Research Variables and Variable Operational Definitions


3.5.1 Dependent Variable
Dependent variable (Y) is a variable that is influenced or becomes a
result because of other variables (independent variables). Also often called
dependent variables, response variables or endogenous. Give a deeper
portion of discussing the dependent variable than the independent variable
because it is an implication of the results of the study. The dependent
variable used in this study is “Student Interest in Career Selection”. The
interest of students in career selection is measured through the interest in
choosing a career as an accountant (government accountant, company
accountant, accountant educator, public accountant).
3.5.2 Independent Variable
Independent variable (X) is a variable that affects or becomes the cause
of change giving rise to the dependent variable. This variable is called the
independent variable, power variable, influence variable, stimulus variable,
risk variable and others.
In research, independent variables are variables that can be manipulated
or made up by the researcher. Independent variables can be called free
variables because they can affect other variables. Or in other words the
independent variable is the causal variable.
The independent variables in this study include:
a. Motivation (X1)
Motivation is needed in every individual so that individuals want
to work hard to achieve an optimal performance. According to
Peterson and Plowman in Hasibuan (2003) who say that people want
to work because of the following factors:
1. The desire to live
2. The desire for position
3. The desire for power
b. Financial Reward (X2)
Financial reward are motivators for employees to go above and
beyond in their job performance. Reward according to Byars and
Rue (2000:299) is the organizational reward system consists of the
types of rewards to be offered and their distribution. Based on the
previous study, the financial reward has a significant influence on
student’s interest in choosing accounting profession (Prima
Trihutama and Haryanto, 2015).
c. Social Values (X3)
Social values are the values adopted by a community, about what is
considered good and what is considered bad by the community.
Social values related with someone’s perceptions in judging.
Wijayanti (2001) revealed that social values are considered by
accounting students in choosing professions that include: interacting
opportunities, personal satisfaction, opportunities to run hobbies, and
attention to individual behavior
d. Work Environmental (X4)
The work environment is one of the important factors that need to
be considered by a manager in maintaining human resources, namely
by providing and seeking a comfortable, safe and conducive work
environment because that is where an employee spends time working
every day, so with a comfortable work environment safe and
conducive will increase high morale.
e. Job Market Consideration (X5)
Based on research conducted by Hapsoro and Hendrik (2018), job
market considerations have a positive effect on student interest in a
career as a public accountant. Iswahudin (2015) also has the same
research results, the results of his research state that the test results
show that both variables Financial Awards and Job Market
Considerations have an influence on the choosing the pofession as
Professional Accountants.

3.6 Analysis of Descriptive Statistics


Descriptive statistics is a description of a summary of research data such as
the mean, standard deviation, variance, and others. In this study descriptive
statistics are used to determine descriptive characteristics of salary variables,
professional training, professional recognition, social values, work
environment, labor market considerations and personality.

3.7. Data Quality Test


3.7.1 Test Validity
The validity test is used to measure whether a questionnaire is valid or
valid. A questionnaire is said to be valid if the statement on the
questionnaire is able to express something that will be measured by the
questionnaire. In this study the measurement of validity is done by making a
correlation between the scores of questions with a total score construct or
variable.
3.7.2 Reliability Test
Reality testing is a tool for measuring a questionnaire which is an
indicator of a variable or construct. A questionnaire is said to be reliable or
reliable if a person's answer to a statement is consistent or stable over time.
In this study using "One Shot" or just one measurement, which is only once
measured and then the results are compared with other statements or
measuring the correlation between the answer questions. A construct or
variable is said to be reliable if it gives the value of Cronbach Alpha close to
1 (Sekaran Uma, 2003).

3.8 Classical Assumption Test


3.8.1 Normality Test
The normality test is done to see whether in the dependent variable
regression model and the independent variable both have a normal
distribution or not. A good regression model is a regression model that is
normally distributed.
3.8.2 Multicollinearity Test
Multicollinearity test aims to test whether the regression model found a
correlation between independent variables. A good regression test model
should not occur multicollinearity. To detect the presence or absence of
multicollinearity:
1. The value of R2 produced by an estimation of empirical regression
models is very high, but individually many independent variables that
do not significantly affect the dependent variable.
2. Analyzing the correlation between independent variables. If there is a
high correlation between independent variables> 0.90 then this is an
indication of multicollinearity.
3. Multicollinearity can also be seen from VIF, if VIF <10, the level of
cholinierity can be tolerated.
4. The eigenvalue value of one or more independent variables close to
zero gives an indication of multicollinearity.
3.8.3 Heterocedasticity Test
Heterocedasticity test aims to test whether in the regression model
variance inequality occurs from one residual to another observation. To test
this assumption is done by using analysis with plots graphics. Basic
analysis:
1. By looking at whether the dots have a certain pattern that is regularly
wavy, widened and then narrowed, if eating occurs it indicates there is
heterocedasticity.
2. If there are no clear patterns, and the points spread above and below
number 10 on the Y axis, there is no heterocedasticity.

3.9 Multiple Linear Regression


Data analysis was performed using computer program assistance, namely
SPSS (Statistical Package For Social Science). The analytical tool used in this
study is multiple regression analysis. Multiple linear analysis is used to
determine the significance of the influence of the intellectual value of work,
long and short term income generation, professional training, professional
recognition, work environment, social values, business market considerations
and personality towards students' interest in becoming public accountants. The
regression equation model used to test this hypothesis is:
Y = α + β1X1 + β2X2 + β3X3 + β4X4 + β5X5 + e
Where :
Y: Interest in accounting students in choosing careers as accountants
X1: Motivation
X2: Financial award
X3: Social values
X4: Work environment
X5: Job market considerations
e: Error / Residual
α: Constants, intersections on the X axis
β1, β2: Regression coefficient

3.10 Hypothesis Test


3.10.1 T Test
The t test basically shows how far the influence of one independent
variable individually in explaining the variation of independent variables
(Ghozali, 2005). The basis of decision making in this test is as follows
(Ghozali, 2005):
1. If the probability of significance is> 0.5 then H0 is accepted and H1 is
rejected. This means that individual variables (product quality and
price) individually do not have a significant effect on the dependent
variable (purchasing decision).
2. If the probability of significance is <0.5 then H0 is rejected and H1 is
accepted. This means that the independent variables (product quality
and price) individually have a significant influence on the dependent
variable (purchasing decision).
3.10.2 F Test
The F test is used to find out whether the variables influence the
dependent variables together or simultaneously. Testing is done by
comparing between F count and F table at the significance level of 5% or =
0.5. The basis for passing conclusions on this test is as follows:
1. If F count> F table then H1 is rejected and H0 is accepted. This means
that the independent variables simultaneously or simultaneously do
not have a significant effect on the dependent variable.
2. If F count <F table then H1 is accepted and H0 is rejected. This means
that the independent variables simultaneously or simultaneously have
a significant influence on the dependent variable.
3.11 Adjusted R2
The coefficient of determination (R2) is intended to determine the best
level of accuracy in regression analysis, this is indicated by the magnitude
of the coefficient of determination (R2) between 0 (zero) to 1 (one). If the
coefficient of determination of zero means that the independent variable has
no effect on the dependent variable at all. If the coefficient of determination
gets closer to one, it can be said that the independent variable influences the
dependent variable. Because the independent variables in this study are
more than 2, the coefficient of determination used is Adjusted R Square
(Ghozali, 2005). From the coefficient of determination (R2), a value can be
obtained to measure the magnitude of the contribution of several variables X
to variations in the fluctuations of variable Y which are usually expressed in
percentages.
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