Perception towards Accounting Profession and Parental Influence to Predict Students Career Choices
Badingatus Solikhah, Trisni Suryarini, and Samsul Bahri

Accounting Department,Universitas Negeri Semarang, Semarang, Central Java, Indonesia

Abstract

This study aims to obtain empirical evidence on the influence of student perceptions about accountant profession and parental influence toward students’ career choices to become a public accountant. Based on Theory of Reason Action, this study also examines the effect of both independent variables on career choices behavior through intentions as an intervening variable. The population of this study is undergraduate accounting students and accounting profession institute students all over Semarang City. The respondents are students of 6th semester and above from 10 universities. The total size of incidental samples is 300 students. The data was analyzed using descriptive statistical analysis, path analysis, and Sobel test. The paper finds that the majority accounting students are interested in becoming a public accountant after they complete the study. Based on these results it can be concluded that partially, students perceptions of public accountant profession have a positive effect on intention, parental influence is not the consideration for the students behavior intention. The results of this study indicate that behavioral intention can mediate the influence of student perceptions toward students career choices as a public accountant, but behavioral intention cannot mediate the effect of parental influence on student’s behavioral to choose their career.

Keywords: Students Career Choices, Indonesian Public Accountant, Students Perception, Parental Influence, Intentions, Theory of Reason Action

Topic: Virtues, Characters and Civic Community