Syifa Citra Nabela, Meti Regita Cahyani, Cholis Al Muchlisin, S. Sumardi
{"title":"ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION","authors":"Syifa Citra Nabela, Meti Regita Cahyani, Cholis Al Muchlisin, S. Sumardi","doi":"10.35508/jom.v16i2.8617","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. Data was collected through questionnaires to accounting students throughout Indonesia, including the islands of Java, Sumatra, Sulawesi, and Maluku. The sample was as many as 302 respondents. The independent variables are Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. A dependent variable is accounting students' Perceptions of becoming a CPA. The results of this study showed that Human Influences and Career Prospects positively influence accountants' Perceptions of becoming accountants, while Intrinsic Value, Job Market Factors, and Opportunity Costs do not influence the accountants' Perceptions of Becoming a CPA. \nKeywords: Certified Public Accountant; Accountant; Career; Perception; Human Influence; Intrinsic Value; Career Prospects; Job Market Factors; Opportunity Cost","PeriodicalId":56797,"journal":{"name":"中国中小企业","volume":"40 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"中国中小企业","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.35508/jom.v16i2.8617","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. Data was collected through questionnaires to accounting students throughout Indonesia, including the islands of Java, Sumatra, Sulawesi, and Maluku. The sample was as many as 302 respondents. The independent variables are Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. A dependent variable is accounting students' Perceptions of becoming a CPA. The results of this study showed that Human Influences and Career Prospects positively influence accountants' Perceptions of becoming accountants, while Intrinsic Value, Job Market Factors, and Opportunity Costs do not influence the accountants' Perceptions of Becoming a CPA.
Keywords: Certified Public Accountant; Accountant; Career; Perception; Human Influence; Intrinsic Value; Career Prospects; Job Market Factors; Opportunity Cost
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