FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH FINANCIAL REWARDING AS A MODERATING VARIABLE

Abstract

This study aims to determine the effect of internship experience, labor market considerations, and social values on career choice as a public accountant with financial rewarding as a moderating variable. This study uses a quantitative method using primary data in the form of a questionnaire. The population used in this study were all students of the 2020 and 2021 batches of undergraduated accounting, Faculty of Economics and Business, Universitas Brawijaya with a total of 590 students. In this study, the authors took samples using purposive sampling technique with certain criteria so as to get 85 students who were used as samples. Hypothesis testing in this study uses SEM-PLS analysis through the SmartPLS v4.0 statistical application. The results of this study indicate that internship experience, labor market considerations, and social values have a positive and significant effect on career choice as a public accountant. Financial rewarding is unable to moderate the effect of internship experience and social values on career choice as a public accountant, while the effect of labor market considerations on career choice as a public accountant can be moderated.