Exploring Career Selection Determinants Among Accounting Students in Indonesia: An Empirical Study Using the Theory of Planned Behavior

Dhany Efita Sari; Nadia Fauzi Asila; Suranto Suranto; Surya Jatmika; Rochman Hadi Mustofa; Siti Aisyah; Rini Agustin Eka Yanti; Erni Harlina Isdiati; Surani Dwi Astuti

doi:10.35445/alishlah.v17i4.7416

Exploring Career Selection Determinants Among Accounting Students in Indonesia: An Empirical Study Using the Theory of Planned Behavior

Dhany Efita Sari, Nadia Fauzi Asila, Suranto Suranto, Surya Jatmika, Rochman Hadi Mustofa, Siti Aisyah, Rini Agustin Eka Yanti, Erni Harlina Isdiati, Surani Dwi Astuti

Abstract

Occupational choice in accounting is influenced by psychological and social factors, which can be effectively analyzed using the Theory of Planned Behavior (TPB). Understanding these determinants is essential for developing strategies to attract and retain future professionals in the field. This study employed a quantitative approach to examine how TPB constructs—Attitude Toward Behavior, Subjective Norms, and Perceived Behavioral Control—influence students' intentions to pursue a career in accounting. Data were collected through a structured questionnaire administered to 134 Indonesian accounting education students. Hypotheses were tested using Structural Equation Modeling (SEM) with SmartPLS 2.3.9, chosen for its suitability in handling moderate sample sizes and complex models involving latent variables. The analysis revealed that all three TPB constructs significantly predicted students’ career choices in accounting. Attitude Toward Behavior emerged as the strongest predictor, indicating that students' positive perceptions of accounting as a rewarding and fulfilling profession strongly influence their decisions. Subjective Norms also had a significant effect, highlighting the role of social influences from family, peers, and educators. Additionally, Perceived Behavioral Control was positively associated with career intention, suggesting that confidence in personal ability and access to necessary resources supports students' career decisions. These findings suggest that accounting programs should integrate digital skills and career readiness training to align with student motivations and labor market expectations. Future research should explore additional factors to develop a more comprehensive understanding of career choice in accounting.

Keywords

Attitude Toward Behavior; Subjective Norms; Perceived Behavioral Control; Students' Career Selection Decisions; Undergraduate Accounting Education

Full Text:

PDF

References

Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218. https://doi.org/https://doi.org/10.1016/j.joitmc.2024.100218

Abu Asabeh, S., Alzboon, R., Alkhalaileh, R., Alshurafat, H., & Al Amosh, H. (2023). Soft skills and knowledge required for a professional accountant: Evidence from Jordan. Cogent Education, 10(2). https://doi.org/10.1080/2331186X.2023.2254157

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.

Almaamari Qais A. and Mslem, R. A. (2024). Factors Influencing Accounting Students’ Career Choice at the Universities in Bahrain. In B. Awwad (Ed.), The AI Revolution: Driving Business Innovation and Research: Volume 1 (pp. 229–236). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-54379-1_20

Arianti, F., & Maharani, N. K. (2023). Analisis Faktor-Faktor yang Mempengaruhi Minat Pemilihan Karir sebagai Akuntan Publik. JIIP (Jurnal Ilmiah Ilmu Pendidikan), 6(7). http://Jiip.stkipyapisdompu.ac.id

Artati, D., Kaharti, E., & Susilowati, I. (2021). Analisis Theory of Planned Behavior dalam Memprediksi Niat Akuntan dalam Memperoleh Gelar Chartered Accountant di Wilayah Jawa Tengah. Fokus Bisnis: Media Pengkajian Manajemen Dan Akuntansi, 20(1). https://doi.org/10.32639/fokusbisnis.v19i2.833

Azzahra, S., & Fauzan, S. (2023). Computational thinking of accounting students in terms of critical thinking and problem-solving skills. Jurnal Pendidikan Ilmu Sosial, 33(1).

Barykin, S. Y., Kapustina, I. V., Kalinina, O. V., Parshukov, A., Aleksandrov, I., Fedorova, M., Poberezhnaya, V. M., & Overes, E. (2021). The Career Choice Motivation in View of Maslow’s Hierarchy in Innovative Economy: The Case of Russia. Academy of Strategic Management Journal, 20(2).

Hatane, S. E., Setiono, F. J., Setiawan, F. F., Semuel, H., & Mangoting, Y. (2021). Learning environment, students’ attitude and intention to enhance current knowledge in the context of choosing accounting career. Journal of Applied Research in Higher Education, 13(1), 79–97. https://doi.org/10.1108/JARHE-06-2019-0156

Ichsan, M., Dwidienawati, D., & Pradipto, Y. D. (2021). Does passion matter in career interest in generation y and z? Academy of Strategic Management Journal, 20(2).

Januarti, I., & Chariri, A. (2019). Pemilihan Karir Profesi Akuntan Publik Dengan Expectancy Theory. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 162–176.

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), 8(3). https://doi.org/10.32602/jafas.2022.016

Karlsson, P., & Noela, M. (2022a). 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

Khairunisa, T., & Suyatmini, S. (2024). Implementation of ai chatbot as an interactive learning medium on accounting lessons in smk. Ideguru: Jurnal Karya Ilmiah Guru, 9(3), 1414–1420. https://doi.org/10.51169/ideguru.v9i3.1059

Kurniawati, L., Wijayanti, R., & Kholis, N. (2024). Career choice as an auditor: analysis on determinant factors of perguruan tinggi muhammadiyah and aisyiyah (ptma) in central. 9(3), 371–381. http://journals.ums.ac.id/index.php/reaksi/index

Laksmi, A. C., & Al Hafis, S. I. (2019). The influence of accounting students’ perception of public accounting profession: A study from Indonesia. Journal of Contemporary Accounting, 1(1), 47–63. https://doi.org/10.20885/jca.vol1.iss1.art5

Liany, D., & Raharja, S. (2020). Factors affecting accounting students in choosing accounting career path. Jurnal Dinamika Akuntansi, 12(2), 100–113. https://doi.org/10.15294/jda.v12i2.24169

Sidig, D. S., & Sinaga, A. R. (2020). What Explains Students’ Intentions To Pursue Public Accountants As A Career? Jurnal Akuntansi Dan Keuangan Indonesia, 17(1). https://doi.org/10.21002/jaki.2020.03

Susanti, M., Dewi, S. P., & Sufiyati. (2019). Factors Affecting The Selection Of Student Career As A Public Accountant. Jurnal Akuntansi, 23(2), 269. https://doi.org/10.24912/ja.v23i2.588

Suyatmini, S., & Rohmah, W. (2024). Effectiveness of learning management and communication on learning outcomes in contextual accounting learning in senior high schools. The 3rd International Conference on Education Innovation and Social Science, 168–174.

Suyatmini, S., Sari, D. E., & Yuningsih, Y. (2023). Sculpting success: a blueprint for 21st-century accounting education through innovative lesson planning in vocational high schools. Jurnal Pendidikan Ilmu Sosial, 33(2).

Thaller, J., Duller, C., Feldbauer-Durstmüller, B., & Gärtner, B. (2024). Career development in management accounting: empirical evidence. Journal of Applied Accounting Research, 25(1), 42–59. https://doi.org/10.1108/JAAR-03-2022-0062

Utama, F. R., & Kurniawan, U. (2023). Determinan minat memilih karir menjadi akuntan publik dan non akuntan publik. FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 6(1), 27–36. https://doi.org/10.32332/finansia.v6i1.6550

Utari, V. T., Maryani, I., Hasanah, E., Suyatno, S., Mardati, A., Bastian, N., Karimi, A., & Reotutor, M. A. C. (2024). Exploring the Intersection of TPACK and Professional Competence: A Study on Differentiated Instruction Development within Indonesia’s Merdeka Curriculum. Indonesian Journal on Learning and Advanced Education (IJOLAE), 7(1), 136–153. https://doi.org/10.23917/ijolae.v7i1.23450

Wu, W., Wu, Y., Song, G., Zhang, L., & Song, H. (2025). Choosing to teach: Career aspirations among student teachers in Chinese normal universities and colleges. Teaching and Teacher Education, 155. https://doi.org/10.1016/j.tate.2024.104880

Yusuf, A. S., Mangoting, Y., Hoetomo, M. I. N., Hatane, S. E., & Semuel, H. (2021). Mediating Effect of Students’ Perception and Satisfaction on the Relationship of Learning Environment and Accounting Career. Humaniora, 12(3), 179–189. https://doi.org/10.21512/humaniora.v12i3.7114

Zyahwa, F., Pramukty, R., & Yulaeli, T. (2023). Pengaruh Motivasi, Persepsi dan Pengetahuan Pajak terhadap Minat Pemilihan Karir di Bidang Perpajakan (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis di Ubhara Jaya). MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 1(1).

DOI: https://doi.org/10.35445/alishlah.v17i4.7416