The Influence of Intrinsic Factor, Student Perception, Accounting Learning, Family, and Peers in Accounting Student Interest in Bali, Indonesia to Becoming Professional Accountant

ABSTRACT: The purpose of this study to determine the influence of factors that affect accounting student interest in Bali, Indonesia to become a Professional Accountant. Using the Theory of Planned Behaviour and Theory of Holland’s research focuses on the intrinsic factor, student perception, accounting learning, family, and peers on the interests of students. The sampling method is to use a probability sampling technique with the type used is proportionate stratified random sampling. There are 389 students of undergraduate accounting courses consisting of 13.806 students from The State and Private Universities in Bali, Indonesia. The data was collected by questionnaire. The data analysis technique used is multiple linear regression tests. Based on the analysis, it was found that the intrinsic factor, student perception, accounting learning, family and peers influence positively and significantly related to accounting student interest in Bali, Indonesia to become a professional accountant.
KEYWORDS : Professional Accountant; Intrinsic Factor; Perceptions; Accounting Education; Family;
Peers; Careers