The Personality Type, Financial Rewards, and Prestige: Factors Influencing Students' Interest in Public Accounting Careers
Abstract
The increasing number of companies listed on the IDX signifies a growing demand for public accounting services. Despite this, the number of public accountants in Indonesia remains relatively low. This research utilizes the Theory of Planned Behavior and the Big Five Personality Theory to empirically test how personality types, financial rewards, and professional prestige influence students' interest in pursuing a career as public accountants. The study was conducted by the PSSA class of 2020 at Udayana University, using a questionnaire as the research instrument. The sample consisted of 169 respondents, and the data analysis technique employed was Multiple Linear Regression. The findings reveal that personality types, financial rewards, and prestige significantly and positively influence students' interest in a public accounting career. The theoretical implications of this research offer detailed insights into the Theory of Planned Behavior and the Big Five Personality Theory.
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References
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Dewi, P. M. U., & Kresnandra, A. A. N. A. (2019a). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik. E-Jurnal Akuntansi, 29(1), 173. https://doi.org/10.24843/eja.2019.v29.i01.p12
Dibyaguna, I. K. A., & Budiartha, I. K. (2020). Internal Locus of Control Moderates the Effect of Professional Training and Personality on Career Choice as a Public Accountant. In American Journal of Humanities and Social Sciences Research. www.ajhssr.com
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Guranda, M. (2014). The Importance of Adultʼs Personality Traits and Professional Interests in Career Decision Making. Procedia - Social and Behavioral Sciences, 136, 522–526. https://doi.org/10.1016/j.sbspro.2014.05.368
Hancevich, A. (2022). Associations between Extraversion and Working Memory: A facet-level correlational research. Personality and Individual Differences, 194. https://doi.org/10.1016/j.paid.2022.111660
Handayani, F., & Handayani, F. (2021). Pengaruh Gender, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Menjadi Akuntan Publik pada Mahasiswa Akuntansi Sekolah Tinggi Ilmu Ekonomi Balikpapan. JSHP : Jurnal Sosial Humaniora Dan Pendidikan, 5(2). https://doi.org/10.32487/jshp.v5i2.1126
Hatta, M., & Sartika, M. (2016). The Factors That Influence The Selection of Career as Public accountant and Non-public Accuntant (Study of Accounting Student University Bengkulu). 6(2), 113–126.
Holum, M., Lewicka, D., Opstad, L., & Zając, P. (2024). Career preferences of business students in Norway and Poland: Factors explaining the choice between public and private sector. International Journal of Management Education, 22(3). https://doi.org/10.1016/j.ijme.2024.100997
Ika, D., & Suryani, Y. (2022). Analisis Pengaruh Motivasi Terhadap Minat Mahasiswa akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPak) Studi Pada Perguruan Tinggi Negeri Medan. Jurnal Ilmiah Akuntansi Keuangan Dan Bisnis, 2(2), 112–123.
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Karlsson, P., & Noela, M. (2022). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58. https://doi.org/10.1016/j.jaccedu.2021.100756
Kong, Y., Ngapey, J. D. N., & Qalati, S. A. (2020). Effects of Financial Rewards, Parents and Peers, and Benefits and Costs on Choosing Accounting Career: A Global Perspective. The Journal of Asian Finance, Economics and Business, 7(11), 157–167. https://doi.org/10.13106/jafeb.2020.vol7.no11.157
Laouiti, R., Haddoud, M. Y., Nakara, W. A., & Onjewu, A. K. E. (2022). A gender-based approach to the influence of personality traits on entrepreneurial intention. Journal of Business Research, 142, 819–829. https://doi.org/10.1016/j.jbusres.2022.01.018
Newlands, G., & Lutz, C. (2024). Mapping the prestige and social value of occupations in the digital economy. Journal of Business Research, 180. https://doi.org/10.1016/j.jbusres.2024.114716
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Rahayu, P. N., & Asmara Putra, N. W. (2019). Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik. E-Jurnal Akuntansi, 28(2), 1200. https://doi.org/10.24843/eja.2019.v28.i02.p16
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Saraswati, P. B., & Latrini, M. L. (2023). Big Five Personality Traits dan Skeptisisme Profesional Auditor. E-Jurnal Akuntansi, 33(6), 1628–1641. https://doi.org/10.24843/EJA.2023.v33.i06.p16
Sitanggang, K. M., & Astuti, T. D. (2023). Pengaruh Penghargaan Finansial, Lingkungan Kerja dan Tipe Kepribadian terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik. Jurnal Pendidikan Tambusai, 7(2), 17320–17327.
Suniantara, I. G., & Dewi, L. G. K. (2021). Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik. E-Jurnal Akuntansi, 31(8), 1947. https://doi.org/10.24843/eja.2021.v31.i08.p06
Wicaksono, Y., & Aisyah, M. N. (2017). The Effect of Financial Reward, Job Environment, and Personality Type Towards Intention To Be A Public Accountant.
Zhan, C. (2015). Money v.s. prestige: Cultural attitudes and occupational choices. Labour Economics, 32, 44–56. https://doi.org/10.1016/j.labeco.2014.12.003
Zhu, Z., Qin, S., Dodd, A., & Conti, M. (2023). Understanding the relationships between emotion regulation strategies and Big Five personality traits for supporting effective emotion regulation tools/interventions design. Advanced Design Research, 1(1), 38–49. https://doi.org/10.1016/j.ijadr.2023.06.001
Zulfiqar, S., Khawar, M. R., Sarwar, B., & Huo, C. (2023). The role of personality type in overcoming workplace distractions. Journal of Innovation and Knowledge, 8(3). https://doi.org/10.1016/j.jik.2023.100381
Aditya, M. R., & Hasibuan, A. B. (2020). Pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi Universitas Darma Persada). Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 43–57. https://doi.org/10.22225/we.19.1.1579.43-57
Amaning, N., Anim, R. O., Kyere, A., & Peprah-Amankona, G. (2020). Determinants of Career Intentions of Accounting Students. International Business Research, 13(12), 14. https://doi.org/10.5539/ibr.v13n12p14
Ambari, I. P., & Ramantha, I. W. (2017). Ambari dan Ramantha (2017). E-Jurnal Akuntansi, 18(1), 705–734.
Anggraini, R. M., & Inra, A. (2021). Anggraini (2020). Jurnal Applied Science In Civil Engineering, 2(1), 88–95.
Dunia Usaha di Indonesia Masih solid dan Terus Berkembang di Tengah Tantangan dan Dinamika Global. (2022). Kementerian Koordinator Bidang Perekonomian Republik Indonesia. https://www.ekon.go.id/publikasi/detail/4446/dunia-usaha-di-indonesia-masih-solid-dan-terus-berkembang-di-tengah-tantangan-dan-dinamika-global
Darmiti, N. kadek, & Ratnadi, N. M. D. (2022). Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan. E-Jurnal Akuntansi, 32(5), 1373–1387. https://doi.org/10.24843/EJA.2022.v
Dary, A. W., & Ilyas, F. (2017). Pengaruh Gender, Penghargaan Finansial dan Pertimbangan Pasar kerja terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik dan Non Akuntan Publik. Jurnal Akuntansi Faculy of Economics & Business, Universitas Bengkulu, 7(1), 51–60.
Dewi, P. M. U., & Kresnandra, A. A. N. A. (2019a). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik. E-Jurnal Akuntansi, 29(1), 173. https://doi.org/10.24843/eja.2019.v29.i01.p12
Dibyaguna, I. K. A., & Budiartha, I. K. (2020). Internal Locus of Control Moderates the Effect of Professional Training and Personality on Career Choice as a Public Accountant. In American Journal of Humanities and Social Sciences Research. www.ajhssr.com
Ebaid, E, I. (2020). Accounting Students’ Desire to Work as Certified Public Accountants (CPA): Empirical Evidence from Saudi Arabia. www.arfjournals.com
Guranda, M. (2014). The Importance of Adultʼs Personality Traits and Professional Interests in Career Decision Making. Procedia - Social and Behavioral Sciences, 136, 522–526. https://doi.org/10.1016/j.sbspro.2014.05.368
Hancevich, A. (2022). Associations between Extraversion and Working Memory: A facet-level correlational research. Personality and Individual Differences, 194. https://doi.org/10.1016/j.paid.2022.111660
Handayani, F., & Handayani, F. (2021). Pengaruh Gender, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Menjadi Akuntan Publik pada Mahasiswa Akuntansi Sekolah Tinggi Ilmu Ekonomi Balikpapan. JSHP : Jurnal Sosial Humaniora Dan Pendidikan, 5(2). https://doi.org/10.32487/jshp.v5i2.1126
Hatta, M., & Sartika, M. (2016). The Factors That Influence The Selection of Career as Public accountant and Non-public Accuntant (Study of Accounting Student University Bengkulu). 6(2), 113–126.
Holum, M., Lewicka, D., Opstad, L., & Zając, P. (2024). Career preferences of business students in Norway and Poland: Factors explaining the choice between public and private sector. International Journal of Management Education, 22(3). https://doi.org/10.1016/j.ijme.2024.100997
Ika, D., & Suryani, Y. (2022). Analisis Pengaruh Motivasi Terhadap Minat Mahasiswa akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPak) Studi Pada Perguruan Tinggi Negeri Medan. Jurnal Ilmiah Akuntansi Keuangan Dan Bisnis, 2(2), 112–123.
Joshi, P. L. (2022). A Conceptual Framework For The Factors Influencing The Accounting Students Career Choice As Public Accountants. Journal of Accounting Finance and Auditing Studies (JAFAS). https://doi.org/10.32602/jafas.2022.016
Karlsson, P., & Noela, M. (2022). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58. https://doi.org/10.1016/j.jaccedu.2021.100756
Kong, Y., Ngapey, J. D. N., & Qalati, S. A. (2020). Effects of Financial Rewards, Parents and Peers, and Benefits and Costs on Choosing Accounting Career: A Global Perspective. The Journal of Asian Finance, Economics and Business, 7(11), 157–167. https://doi.org/10.13106/jafeb.2020.vol7.no11.157
Laouiti, R., Haddoud, M. Y., Nakara, W. A., & Onjewu, A. K. E. (2022). A gender-based approach to the influence of personality traits on entrepreneurial intention. Journal of Business Research, 142, 819–829. https://doi.org/10.1016/j.jbusres.2022.01.018
Newlands, G., & Lutz, C. (2024). Mapping the prestige and social value of occupations in the digital economy. Journal of Business Research, 180. https://doi.org/10.1016/j.jbusres.2024.114716
Ningrum, W. W., & Karsiati, K. (2022). The Effect of Financial Rewards, Job Market Considerations, Personality, Social Values, and Professional Training on Career Selection As Public Accountant. In Untag Business and Accounting Review (Vol. 1, Issue 1).
Nugraha, I. B. A., & Kresnandra, A. A. N. A. (2022) Faktor-faktor yang Mempengaruhi Minat Mahasiswa Untuk Berinvestasi di Pasar Modal. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 13(1), 109-117.
Norlaela, A., & Muslimin, M. (2022). Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(2), 636–652. https://doi.org/10.47467/alkharaj.v5i2.1247
Pham, M., Lam, B. Q., & Tuan Ngoc Bui, A. (2024). Career exploration and its influence on the relationship between self-efficacy and career choice: The moderating role of social support. Heliyon, 10(11), e31808. https://doi.org/10.1016/j.heliyon.2024.e31808
Rahayu, P. N., & Asmara Putra, N. W. (2019). Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik. E-Jurnal Akuntansi, 28(2), 1200. https://doi.org/10.24843/eja.2019.v28.i02.p16
Safitri, W. D., & Srimindarti, C. (2022). Analisis Faktor-faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik. In Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha (Vol. 13, Issue 03).
Santoso, A. (2022). Webinar dan Call for Paper Fakultas Ekonomi Universitas Tidar 2022 Determinan Niat Memilih Karier Akuntan Publik Melalui Motivasi Ekstrinsik Sebagai Variabel Mediasi (Vol. 19). http://jurnal.untidar.ac.id
Saraswati, P. B., & Latrini, M. L. (2023). Big Five Personality Traits dan Skeptisisme Profesional Auditor. E-Jurnal Akuntansi, 33(6), 1628–1641. https://doi.org/10.24843/EJA.2023.v33.i06.p16
Sitanggang, K. M., & Astuti, T. D. (2023). Pengaruh Penghargaan Finansial, Lingkungan Kerja dan Tipe Kepribadian terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik. Jurnal Pendidikan Tambusai, 7(2), 17320–17327.
Suniantara, I. G., & Dewi, L. G. K. (2021). Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik. E-Jurnal Akuntansi, 31(8), 1947. https://doi.org/10.24843/eja.2021.v31.i08.p06
Wicaksono, Y., & Aisyah, M. N. (2017). The Effect of Financial Reward, Job Environment, and Personality Type Towards Intention To Be A Public Accountant.
Zhan, C. (2015). Money v.s. prestige: Cultural attitudes and occupational choices. Labour Economics, 32, 44–56. https://doi.org/10.1016/j.labeco.2014.12.003
Zhu, Z., Qin, S., Dodd, A., & Conti, M. (2023). Understanding the relationships between emotion regulation strategies and Big Five personality traits for supporting effective emotion regulation tools/interventions design. Advanced Design Research, 1(1), 38–49. https://doi.org/10.1016/j.ijadr.2023.06.001
Zulfiqar, S., Khawar, M. R., Sarwar, B., & Huo, C. (2023). The role of personality type in overcoming workplace distractions. Journal of Innovation and Knowledge, 8(3). https://doi.org/10.1016/j.jik.2023.100381
Published
2024-11-19
How to Cite
LESTARI, Komang Tri Winda; KRESNANDRA, Anak Agung Ngurah Agung.
The Personality Type, Financial Rewards, and Prestige: Factors Influencing Students' Interest in Public Accounting Careers.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115630>. Date accessed: 28 nov. 2024.
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