ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION

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