PREDICTION OF INTEREST IN ACCOUNTING STUDENTS TO BECOME PUBLIC ACCOUNTANTS USING THEORY OF PLANNED BEHAVIOR

Abstract

In connection to students' desire in becoming public accountants, this study investigates the Theory of Planned Behaviour. The people with the power to audit financial statements and offer assessments of their fairness are known as public accountants. When compared to the demand for public accountants, Indonesia still has a very low growth rate for this profession. Researchers are keen to learn more about the public accounting profession from a student's perspective given Indonesia's slow development in the number of public accountants. The impact of attitudes, subjective norms, and perceived control behaviour on interest in becoming a public accountant is examined in this study. Students in Yogyakarta were the subjects of the study. Data was obtained by distributing questionnaires to students majoring in accounting. The number of questionnaires that can be processed is 172 questionnaires. Multiple regression is utilized to proceed the data. The results of data processing show that the respondents of this study were students majoring in accounting whose family backgrounds were mostly non-accountants. Descriptive statistics show that many students are still hesitant to choose a career as a public accountant. The results of the F test show that simultaneously the variable attitudes, subjective norms, and behavioural control affect career choices as public accountants. Partially, the variable attitudes and behavioural control of the choice of employees as public accountants. Subjective norms are not proven to affect career choices as public accountants.