Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Pengakuan Profesional terhadap Minat Mahasiswa dalam Memilih Profesi Akuntan Publik: Studi pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang

Abstract

The public accountant's role in ensuring the credibility of financial information is fundamental. Nonetheless, career interest in this field among accounting students requires further development. This study examines the influence of financial rewards, job market considerations, and professional recognition on the career interest in becoming public accountants among students of the Accounting Department at Politeknik Negeri Padang. A quantitative approach was employed, utilizing primary data collected through questionnaires. A total of 184 respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression. The results confirm that financial rewards and professional recognition positively and significantly shape career interest. Conversely, job market considerations did not have a significant influence. Conversely, job market considerations did not have a significant influence. These findings indicate that intrinsic motivation related to material rewards and recognized professional status plays a more dominant role in influencing student interest than extrinsic considerations, such as job availability. The implications of this study underscore the need for more intensive dissemination of the prospects of financial compensation and the prestige value inherent in the public accounting profession to students.