CHOOSING A CAREER IN PUBLIC ACCOUNTING: DO JOB MARKET PROSPECTS MATTER MORE THAN FINANCIAL REWARDS?

Lili Wahyuni; Najwa Tsurayya; Siska Yulia Defitri; Rita Dwi Putri; Witra Maison; Juita Sukraini

Lili Wahyuni Universitas Mahaputra Muhammad Yamin
Najwa Tsurayya Universitas Mahaputra Muhammad Yamin
Siska Yulia Defitri Universitas Mahaputra Muhammad Yamin
Rita Dwi Putri Universitas Mahaputra Muhammad Yamin
Witra Maison Universitas Mahaputra Muhammad Yamin
Juita Sukraini Universitas Mahaputra Muhammad Yamin

Keywords: Financial Rewards, Labour Market, Accounting Student Career, Public Accountant, Career Selection

Abstract

This study examines the role of financial rewards and labour market considerations on career choices to become public accountants. Data comes from questionnaires distributed to 121 respondents. The sampling technique used the total sampling method, focusing on responses from all active students of the Accounting Study Programme at one of the Universities in West Sumatra. For hypothesis testing, this study uses Structural Equation Modeling (SEM-PLS). The results showed that financial rewards have no effect on career choice to become a public accountant. Conversely, labour market considerations affect the career choice of becoming a public accountant. Career prospects, as well as labour demand in the public accounting industry, are the main considerations in career selection but financial factors, such as starting salary or additional incentives, are not the main considerations in the decision to become a public accountant.