The Effect of Accounting Knowledge, Family Environment, and Labor Market Considerations on Accounting Student Career Interest as Public Accountants

ABSTRACT:Choosing a career is certainly an early stage for students in forming a career, especially as a public accountant. Currently, students’ interest in choosing a career as a public accountant is still minimal. To obtain a public accounting career, of course, students need to have good accounting knowledge, support from the family environment as well as labor market considerations. The purpose of this study is to provide empirical evidence related to the influence of accounting knowledge, family environment, and labor market considerations on student interest in choosing a career as a public accountant. The population in this study were all students of the accounting study program of the Faculty of Economics and Business, Udayana University in the batch 2018 totaling 235 people. The sampling method used to determine the number of samples is the calculation results using the Slovin formula. The sample used in this study was 70 people. Analysis of the data used in this study is multiple linear regression analysis. The results of this study indicate that accounting knowledge has no effect on student interest in choosing a career as a public accountant, which this study does not support the theory of planned behavior, while family environment and labor market considerations have a positive effect on student interest in choosing a career as a public accountant, so this study supports planned behavior theory and expectancy theory.

KEYWORDS :Accounting Knowledge, Family Environment, Labor Market Considerations, Career Interests