ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS' CAREER CHOICE AS PUBLIC ACCOUNTANTS WITH SELF-CONFIDENCE MODERATION

Abstract

This study aims to analyze various factors that influence accounting students' decisions in choosing a career as a public accountant, by considering the role of self-confidence as a moderating variable. Research method This study uses a quantitative approach. A total of 78 respondents of Accounting students of the Faculty of Economics and Business, Al-Qur'an Science University were selected through purposive sampling techniques. Data were collected using an online questionnaire via Google Form, and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using SPSS Statistics software version 26. The results of the study indicate that family factors, work environment, and personal interest have a positive influence on career choice as a public accountant, while financial rewards do not have a significant effect. Self-confidence is proven to moderate the relationship between financial rewards and personal interest with career choice as a public accountant, but does not moderate the relationship between family factors and work environment on career choice. The results of this study are expected to be a reference for accounting students in considering a career direction as a public accountant.