Faktor yang Mempengaruhi Pemilihan Karir sebagai Akuntan Publik bagi Mahasiswa Universitas Tanjungpura dengan Pendekatan Reasoned Action Model (RAM)
DOI:
https://doi.org/10.35870/emt.v9i3.4374Keywords:
Public Accountant, Gender, Age, Work Environment, Parental Influence, Professional Training, Reasoned Action ModelAbstract
Using the paradigm of the Theory of Reasoned Action that can understand student intentions through behavior and subjective norms, this study seeks to examine how students' career choices as public accountants are influenced by many factors such as gender, age, work environment, parental influence, and professional training. The limited number of public accountants in Indonesia is the impetus for this research. This study uses quantitative methodology, data collection through questionnaires. Tanjungpura University accounting students became the research population, and students also became the research sample. The findings show that professional training and a conducive work environment play an important role in encouraging students to choose the public accounting profession. In contrast, variables such as age, gender, and influence from parents did not show a significant influence.
Downloads
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
Anggraini, A. (2016). Faktor-Faktor yang Mempengaruhi Pilihan Karir sebagai Akuntan Publik dan Non Akuntan Publik: Studi pada Mahasiswa Akuntansi S1 Universitas Brawijaya (Doctoral dissertation, Universitas Brawijaya).
Arnita, V. (2018). Pengaruh orangtua terhadap mahasiswa akuntansi dalam pemilihan karir menjadi profesi akuntan. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 4(2), 19-23.
Beoang, N. K. V. N., & Nasution, N. (2020). Faktor-Faktor Yang Mempengaruhi Karier Akuntan Di Kantor Akuntan Publik Factors Affecting Accountant Career In Public Accounting Firm. Faktor-Faktor Yang Mempengaruhi Karier Akuntan Di Kantor Akuntan Publik.
Corey, G. (2013). Teori dan praktek konseling dan psikoterapi. Bandung: Refika Aditama.
Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.
Hapsoro, D., & Hendrik, D. T. (2018). Analisis faktor-faktor yang mempengaruhi minat mahasiswa akuntansi berkarir sebagai akuntan publik (Studi kasus terhadap mahasiswa akuntansi STIE YKPN Yogyakarta). Akuntansi Dewantara, 2(2), 142-156.
Irawan, O., & Haryono, H. (2024). PENGARUH PELATIHAN PROFESIONAL, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK. Journal of Information System, Applied, Management, Accounting and Research, 8(4), 706-719. https://doi.org/10.52362/jisamar.v8i4.1607.
Iswahyuni, Y. (2018). Analisis faktor-faktor yang mempengaruhi pemilihan karir menjadi akuntan publik oleh mahasiswa program studi akuntansi STIE AKA Semarang. Jurnal Akuntansi, 5(1), 33-44.
Januarti, I., & Chariri, A. (2019). Career selection of professional public accountants with expectancy theory. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 162-176. https://doi.org/10.22219/jrak.v9i2.8577.
Law, P. K. (2010). A theory of reasoned action model of accounting students' career choice in public accounting practices in the post‐Enron. Journal of Applied Accounting Research, 11(1), 58-73.
Lent, R. W., Brown, S. D., & Hackett, G. (2002). Social cognitive career theory. Career choice and development, 4(1), 255-311.
Lukman, H., & Juniati, C. (2016). Faktor yang pengaruhi pemilihan karir sebagai akuntan publik bagi mahasiswa pts wasta dengan pendekatan reasoned action model. Jurnal Akuntansi, 20(2), 202-215. https://doi.org/10.24912/ja.v20i2.54.
Ningsih, B. N. A. (2021). Pengaruh lingkungan keluarga, penghargaan finansial, dan gender terhadap minat berkarir menjadi akuntan publik. Invoice: Jurnal Ilmu Akuntansi, 3(2), 292-302.
Rahayu, S. (2003). Persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir.
Rohma, A. M., Amin, M., & Junaidi, J. (2021). PENGARUH MINAT, PASAR KERJA DAN KELUARGA TERHADAP PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK MAHASISWA UNISMA, UIN DAN UMM. e_Jurnal Ilmiah Riset Akuntansi, 10(04).
Sugahara, S., & Boland, G. (2006). Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan. Asian Review of Accounting, 14(1/2), 149-167.
Sugiarto, I. (2022). Metodologi penelitian bisnis. Penerbit Andi.
Suharti, S., & Irman, A. P. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Perguruan Tinggi Pelita Indonesia Di Kota Pekanbaru). Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 5(1), 85-101.
Super, D. E. (1990). A life-span, life-space approach to career development. In D. Brown, L. Brooks, & Associates (Eds.), Career choice and development (2nd ed., pp. 197–261). San Francisco, CA: Jossey-Bass.
Suseno, N. S. (2018). Pengaruh gender, motivasi eksternal dan internal terhadap persepsi mahasiswa akuntansi dalam memilih karier sebagai akuntan publik. Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian, 4(2), 75-98.
Widaninggar, N., & Sari, N. K. (2024). FACTORS INFLUENCING ACCOUNTING STUDY PROGRAM STUDENTS'INTEREST IN CHOOSING A CAREER TO BECOME PUBLIC ACCOUNTANTS IN HIGHER EDUCATION IN JEMBER DISTRICT. Journal of Economic, Management, Business, and Accounting Research, 1(2), 67-85. https://doi.org/10.31967/jembar.v2i1.1063.
Wijaya, M. L. (2011). Perbedaan Persepsi Mengenai Profesi Akuntan Pada Mahasiswa Akuntansi Senior Dan Junior Dilihat Dari Segi Gender di Surakarta (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
YURMAINI, Y. (2019). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Mahasiswa Jurusan Akuntansi Sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Al Washliyah Medan). Ihtiyath: Jurnal Manajemen Keuangan Syariah, 3(1). https://doi.org/10.32505/ihtiyath.v3i1.1294.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Lilian Yuni Andiyani, Amanah Hijriah, Muhammad Fahmi

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.