FACTORS THAT INFLUENCE THE CAREER CHOICE OF ACCOUNTING STUDENTS AT UNIVERSITY OF MUHAMMADIYAH SUMATERA UTARA

Abstract

The purpose of this study is to analyze the factors that influence accounting students to choose careers as public accountants and non public accountants. Factors that influence career selection are measured by financial reward variables, professional training, professional recognition, social values, work environment and market considerations. Respondents in this study were 239 respondents. The sampling technique used in this study was accidental sampling. Data collection is done by questionnaire. The test method of the data used is the Logistic Regression analysis and hypothesis testing. The results show partially that financial reward variables, professional recognition and market considerations have an influence on career choice as a public accountant or non public accountant, but professional training variables, social values and work environment results of the analysis show that these variables have no influence on career choice for public accountants or non public accountants.

Keywords: Career Selection, Financial Awards, Professional Training, Professional Recognition, Social Values, Social Environment and Market Considerations