Determinan Niat Memilih Karier Akuntan Publik Melalui Motivasi Ekstrinsik Sebagai Variabel Mediasi

Authors

  • Arif Santoso Universitas Negeri Semarang

Keywords:

Accounting Knowledge, Prestige, Career Prospects, Extrinsic Motivation, Intention of Choosing Public Accountant Career

Abstract

Increasing the number of public accountants is highly prioritized to meet the needs and improve the quality of public accounting services escpecially after pandemic Covid-19. This study aims to examine the effect of accounting knowledge, prestige, and career prospects on the intention to choose a public accountant's career through extrinsic motivation. The population in this study were students of accounting and sharia accounting UNNES, UNDIP, and UIN Walisongo class 2017 for the number of 580 students. The total sample of 237 students was determined based on the Slovin. The sampling method used proportionate random sampling based on universities. The
data analysis in this study used descriptive analysis, path analysis, and sobel tests. Hypothesis test results show that accounting knowledge and career prospects do not influence the intention to choose a public accountant's career, while extrinsic prestige and motivation have a positive effect on the intention to choose a public accountant's career. Accounting knowledge has no effect on
extrinsic motivation. Career prestige and prospects have a positive effect on extrinsic motivation. Accounting knowledge does not affect the intention to choose a public accounting career through extrinsic motivation. Career prestige and prospects have a significant positive effect on the intention to choose a public accountant's career through extrinsic motivation. The results of this study have implications for the importance of public accountants to be promoted as careers with high prestige and career prospects. In addition, appreciation and reinforcement must continue to be improved to maintain the extrinsic motivation of state university accounting students in Semarang City.

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Published

2023-03-01