Analisis Determinan Minat Karier Menjadi Akuntan Publik Pada Mahasiswa Akuntansi Syariah UIN K.H. Abdurrahman Wahid Pekalongan Angkatan 2019 & 2020

Abstract

This study aims to analyze the determinants of career interest to become a public accountant for sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020. This study used a data collection technique by distributing questionnaires to sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020 by collecting 65 respondents. The questionnaires obtained were tested using validity and reliability to test the feasibility of the questionnaire data obtained. In this research, the analysis was carried out using the Structural Equation Model-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results of this study indicate that labor market considerations have a significant influence on career intentions to become public accountants. This is indicated by the t statistic value of 6.682 which is greater than the t table value of 1.960 with a p-value of 0.000 which is less than 0.05. The financial reward variable influences career interest in becoming a public accountant. This is indicated by the t statistic value of 5.996 which is greater than the t table value of 1.960 with a p-value of 0.000 which is less than 0.05. The risk variable of the accounting profession has no significant effect on career interest in becoming a public accountant, this is indicated by the t statistic value of 1.420 which is smaller than the t table value of 1.960 with a p-value of 0.156 which is greater than 0.05. The variables of labor market considerations, financial rewards, and the risk of the accounting profession simultaneously influence career interest in becoming a public accountant. This is indicated by the calculated F value obtaining a value of 20.994 which means> F table 2.76 and the coefficient of determination (R2) value indicates a value of 50.8%.