Jurnal Ekonomi : Journal of Economic p-ISSN: 2087-8133 | e-ISSN: 2528-326X ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS Adrie Putra Economic and Business Faculty Esa Unggul University Jalan Arjuna Utara No 9 Kebon Jeruk Jakarta 11510 [email protected] Abstract This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants. The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents. The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant. This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant. Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents. Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality. Introduction world of work (Wijayanti, 2001 in Setiyani, The selection of a career for an 2005). The desire of every accounting graduate accounting student is the early stages of the in general is to become someone who is career shaper. After successfully completing professional in the field of accounting especially their studies, career choices for accounting facing the MEA. The ASEAN Economic graduates are not covered by the accounting Community not only opens up the flow of trade profession alone, many professional options in goods or services, but also the professional that can be lived by them depending on the labor market, such as doctors, lawyers, factors behind it. Many realities occur in the accountants, and others. However, a number of world of work that require accounting professional association leaders admitted to be graduates to consider it (Octavian, 2005). quite optimistic, that the expert workforce in Career selection for students is a profession Indonesia is quite capable of competing. In the that can be chosen by accounting scholars, field of accounting profession, shows concern there are four types of careers for prospective because many young workers are not aware of accounting students, namely public the increasingly tight competition. In addition to accountants, corporate accountants, accountant their lack of English skills, their readiness also educators and government accountants. depends heavily on the mentality and Developments in the business world competence that they must prepare to compete must be responded by the accounting education with foreign accountants. Research motivation system in particular in order to produce quality is the first, previous research there are many and ready-made graduate accounting in the differences about the factors that influence Jurnal Ekonomi Volume 12 Nomor 1 Mei 2021 56 Jurnal Ekonomi : Journal of Economic p-ISSN: 2087-8133 | e-ISSN: 2528-326X career selection for Accounting students in the thing. Maslow's hierarchy of needs states that accountant profession. These differences may in each individual there is a level for 5 (five) occur due to differences in samples taken and needs namely: also the development of times and changes in 1. Physiological Needs existing regulations regarding the accountant 2. Security Needs profession in addition, there are inconsistent 3. The need for love, affection and ownership results. Second, career selection for accounting 4. Esteem Needs students is very important because it concerns 5. The Need for Self-Actualization the field of profession a pa that they will live, thirdly to examine accounting students on the Types of Accountant Professions in factors that distinguish career selection as a Indonesia Public Accountant profession public accountant with corporate accountants, The public accountant profession has its government accountants and accountant own formal regulations stipulated in Law No. educators. The factors here are the first or the 5/2011 on "Public Accountants" which came results obtained as counter achievements that into force on May 3, 2011. For the field of have been fundamentally believed for some services provided by public accountants has companies as the main attraction to provide been regulated in Article 3 which states that, satisfaction to employees, professional training public accountants provide insurance services or matters related to skill-enhancing, that include audit services on historical financial professional recognition that includes matters information, review services on historical related to achievement, social values that show financial information and other insurance one's ability in the community, work services. environment that is the atmosphere of work, consideration of the job market that includes Corporate Accountant Profession job security and the availability of employment An accountant (internal) is an or ease of access to job openings, and lastly accountant who works in a company and is personality means psychological characteristics responsible for accounting problems in the from within a person's individual. company. The scope of the task of the company's accountant is to develop an The Foundation of Theory accounting system that is contested by the Theory of hope company, prepare financial statements for Theory Harapan developed by Victor internal and external parties, the company's Vroom in 1964 is one of the theories explaining budget, conduct checks on the implementation motivation. The theory of hope is the power of of the accounting system and budget and solve a tendency to act in a certain way depending tax problems, such as tax calculation. An on the strength of an expectation that the accountant or internal auditor is an accountant action will be followed by the results that exist working in an entity or company whose main and on the attractiveness of that outcome task is to determine whether the policies and towards the individual. Based on this theory, it procedures established by the top management can be explained that workers will get the have been adhered to, determining whether or encouragement to give maximum effort when not of the organization, determining the they believe that the business will produce a efficiency and effectiveness of organizational good assessment of their performance, which in activities procedures, and determining the the end they will get awards for their good reliability of information produced by various performance. A good performance assessment parts of the organization (Trirorania, 2004). will encourage organizational rewards such as bonuses, financial/salary increases or Public Accountant Profession promotions. Public accountants are accountants who Maslow's hierarchical theory of needs is work in government institutions and are tasked a theory expressed by Abraham Maslow who with controlling, and examining the use of state thinks that needs at a low level must be met or finances or wealth and making audit results at least adequately met first before the needs reports. Government accountants generally at the higher level become the motivational work in the Ministry of Finance (Directorate Jurnal Ekonomi Volume 12 Nomor 1 Mei 2021 57 Jurnal Ekonomi : Journal of Economic p-ISSN: 2087-8133 | e-ISSN: 2528-326X General of State Financial Supervision), the also wants a variety of work experience, so as Audit Board (BPK) and the Financial and not to experience saturation in work Development Supervisory Agency (BPKP). (Yendrawati, 2007:179). Accountant Profession Educators Social Values Accountant educators are accountants Social values are shown as factors that who become teaching staff in high school and show one's ability in their society, and in other tasked with developing accounting education. words the value of a person from the point of They generally do not teach solely, but also view of others in his environment (Revelation, with other jobs, for example by opening 2006:179). practices to meet the needs of the community or those who need their expertise. Work Environment The employee's work environment has Career Student Majoring in Accounting. no small influence on the company's Wijayanti (2001) stated the factors that operational activities. According to Nitisemito in accounting students consider in choosing