PENGARUH PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM NUSANTARA AL-WASHLIYAH

Sri Fitria Jayusman, Horia Siregar

Abstract


Abstract


Indonesia is very short of accountant professionals. In connection with this, the enactment of Law No. 5 of 2011 which states that graduates from non-accounting study programs can work as public accountants as long as they pass the certification exam, are expected to be able to make students know what the accounting profession is like, and what are the driving factors choose the accounting profession. This study aims to examine the effect of financial awards and labor market considerations can influence the choice of career as a public accountant. The population used in this study were all seven semester accounting students of UMN AW Medan. The sample is 138 accounting study students. The sampling technique in this study used purposive sampling. The analytical tool used is multiple linear regression analysis. The test results show empirical evidence that: financial and labor market competition affect the choice of career as a public accountant for accounting students UMN AW Medan.

Keywords : Financial Awards, Labor Market Considerations, Accounting Students, and Public Accountants.




DOI: https://doi.org/10.46576/bn.v2i3.426

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