Factors Affecting Career Selection Of Accounting Students As Public Accountants (Study Of S1 Accounting Students At The University Of North Sumatra)
Factors Affecting Career Selection of Accounting Students as Public Accountants (Study of S1 Accounting Students at the University of North Sumatra)
Introduction
Choosing a career as a public accountant is a significant decision for accounting students. Various factors influence this decision, and understanding these factors is crucial for educational institutions and students alike. This study aims to explore the relationship between professional training, financial awards, work environment, and social values on the career choices of S1 accounting students at the University of North Sumatra as a public accountant.
Background
The career selection process for accounting students is complex and influenced by multiple factors. As a public accountant, individuals play a crucial role in maintaining financial transparency and ensuring the accuracy of financial statements. The demand for skilled public accountants is high, and understanding the factors that influence career selection is essential for educational institutions and students.
Methodology
This study involved primary data collected directly from students of the S1 Accounting Study Program at the Faculty of Economics, University of North Sumatra who were registered in 2017 and 2018. The sampling method used was purposive sampling, with 148 respondents. The results showed that all independent variables affect career selection as a public accountant. From the analysis conducted, there are 41% of influences derived from these variables, while 59% are explained by other variables that are not measured in this study.
Analysis of Factors Affecting Career Selection
Professional Training
Professional training provides the skills and knowledge needed to work as a public accountant. With adequate training, students feel more confident in carrying out their duties and responsibilities in the world of work. This creates a sense of interest in choosing a career as a public accountant. The importance of professional training cannot be overstated, as it equips students with the necessary skills and knowledge to succeed in the field of public accounting.
Professional training can take various forms, including internships, workshops, and online courses. These training programs help students develop their technical skills, such as financial analysis and auditing, as well as soft skills, such as communication and teamwork. By providing students with hands-on experience and exposure to real-world scenarios, professional training helps them develop a deeper understanding of the public accounting profession.
Financial Awards
The financial aspect is also the main motivator in career selection. As a public accountant, the opportunity to get a higher financial reward tends to attract the attention of students. This shows that economic stability can influence career decisions. Financial rewards are a significant factor in career selection, as they provide students with a sense of security and stability.
Financial awards can take various forms, including bonuses, promotions, and salary increases. These rewards can motivate students to choose a career as a public accountant, as they provide a sense of financial stability and security. Additionally, financial awards can also provide students with the opportunity to pursue further education and training, which can lead to higher earning potential.
Working Environment
A good and supportive work environment is another important factor. Students tend to choose a career that offers a conducive work environment and can develop their abilities. A positive work environment can increase job satisfaction and motivation to work. A supportive work environment is essential for career success, as it provides students with the opportunity to grow and develop their skills.
A good work environment can take various forms, including a collaborative and inclusive team culture, opportunities for professional development, and a sense of purpose and meaning. By providing students with a supportive and inclusive work environment, employers can increase job satisfaction and motivation, leading to better career outcomes.
Social Values
Social values that apply in society also play a role in career selection. If the community considers the public accounting profession as a respectable and prestigious profession, students will be more likely to choose the path. Public awareness of the importance of public accountants in maintaining financial transparency also contributes to this career choice. Social values play a significant role in career selection, as they influence students' perceptions of the public accounting profession.
Social values can take various forms, including respect, prestige, and importance. By promoting a positive image of the public accounting profession, employers can increase the appeal of the career to students. Additionally, social values can also influence students' perceptions of the importance of public accountants in maintaining financial transparency.
Conclusion
From the results of research conducted on S1 accounting students at the University of North Sumatra, it can be concluded that professional training, financial awards, work environment, and social values significantly affect career selection as a public accountant. Understanding of these factors is important for educational institutions in designing relevant curricula, as well as for students in making appropriate career decisions. Thus, students are expected to be more prepared and confident in entering the world of work as a professional public accountant.
By knowing these factors, students can consider aspects that will support their career success in the future. Understanding the factors that influence career selection is essential for students to make informed decisions about their future careers.
Recommendations
Based on the findings of this study, the following recommendations are made:
- Educational institutions should design relevant curricula that take into account the factors that influence career selection.
- Employers should provide students with opportunities for professional development and training.
- Employers should promote a positive image of the public accounting profession to increase its appeal to students.
- Students should consider the factors that influence career selection when making decisions about their future careers.
By understanding the factors that influence career selection, students can make informed decisions about their future careers and increase their chances of success in the field of public accounting.
Frequently Asked Questions (FAQs) about Factors Affecting Career Selection of Accounting Students as Public Accountants
Q: What are the main factors that influence career selection of accounting students as public accountants?
A: The main factors that influence career selection of accounting students as public accountants are professional training, financial awards, work environment, and social values.
Q: Why is professional training important for accounting students?
A: Professional training provides the skills and knowledge needed to work as a public accountant. With adequate training, students feel more confident in carrying out their duties and responsibilities in the world of work. This creates a sense of interest in choosing a career as a public accountant.
Q: How do financial awards influence career selection of accounting students?
A: Financial awards are a significant factor in career selection, as they provide students with a sense of security and stability. Financial rewards can motivate students to choose a career as a public accountant, as they provide a sense of financial stability and security.
Q: What is the role of work environment in career selection of accounting students?
A: A good and supportive work environment is another important factor. Students tend to choose a career that offers a conducive work environment and can develop their abilities. A positive work environment can increase job satisfaction and motivation to work.
Q: How do social values influence career selection of accounting students?
A: Social values that apply in society also play a role in career selection. If the community considers the public accounting profession as a respectable and prestigious profession, students will be more likely to choose the path. Public awareness of the importance of public accountants in maintaining financial transparency also contributes to this career choice.
Q: What are the implications of this study for educational institutions?
A: The findings of this study have implications for educational institutions in designing relevant curricula that take into account the factors that influence career selection. Educational institutions should provide students with opportunities for professional development and training, and promote a positive image of the public accounting profession.
Q: What are the implications of this study for employers?
A: The findings of this study have implications for employers in providing students with opportunities for professional development and training, and promoting a positive image of the public accounting profession. Employers should also provide students with a supportive and inclusive work environment that can increase job satisfaction and motivation.
Q: What are the implications of this study for students?
A: The findings of this study have implications for students in making informed decisions about their future careers. Students should consider the factors that influence career selection when making decisions about their future careers, and seek opportunities for professional development and training.
Q: What are the limitations of this study?
A: The limitations of this study include the use of a purposive sampling method, which may not be representative of the larger population of accounting students. Additionally, the study only examined the factors that influence career selection of accounting students as public accountants, and did not examine other factors that may influence career selection.
Q: What are the future research directions?
A: Future research directions include examining the factors that influence career selection of accounting students in other countries, and examining the impact of professional training on career selection of accounting students. Additionally, future research should also examine the role of technology in career selection of accounting students.
Q: What are the practical implications of this study?
A: The practical implications of this study include the need for educational institutions to design relevant curricula that take into account the factors that influence career selection, and the need for employers to provide students with opportunities for professional development and training. Additionally, the study highlights the importance of promoting a positive image of the public accounting profession to increase its appeal to students.