PENGARUH PENGAKUAN PROFESIONAL, PERTIMBANGAN PASAR KERJA DAN NILAI-NILAI SOSIAL TERHADAP MINAT BERKARIR MENJADI AKUNTAN PUBLIK DENGAN LINGKUNGAN KERJA SEBAGAI VARIABEL MODERATING

(Studi Empiris Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa Yogyakarta)

Abstract

This study aims to test and know: (1) Professional Recognition affect career interest in becoming public accountants. (2) Job market consideration with employability to become a publik accountants. (3) Socual values influences career interest in becoming a publik accountans, (4) The work environment can moderate the influence between financial rewards, gender, career prospects and socual values. Data collecting techniques using web-based kuesioner, through purpose sampling techniques with respondent criteria have followed courses Audit 1, and audit 2. The number of questionnaires processed was 101 questionnares. Data processing and analysis in this study used multiple linier regressions. The results of the study show that professional recognition, labor market considerations, social values have a positive effect on a career intention to become a public accountant and the work environment can strengthen the positive influence of professional recognition, labor market considerations and social values on a career intention to become a public accountant.