Determinants of Accounting Student’s Interest in Pursuing an Auditing Career: A Study in Jakarta
Keywords:
personal interest, labor market consideration, work environment, whistleblowing understanding, career interest, auditorAbstract
This study intends to analyze the influence of Personal Interest, Labor Market Considerations, Work Environment, and Whistleblowing Understanding on Accounting Student’s Interest in Pursuing a Career as an Auditor. This study applies a quantitative approach with random sampling techniques, involving 134 accounting students from various private universities in Jakarta. The data were analyzed using PLS-SEM with SmartPLS 4.0. Based on the observations, Personal Interest and Understanding of Whistleblowing have a significant influence on career interest, while Labor Market Considerations and Work Environment do not show a significant influence. These findings support Career Choice Theory (Holland, 1997) and Social Cognitive Career Theory (Lent et al, 1994), which emphasizes the importance of compatibility between personality, self confidence, and expectations of result in shaping career interests.
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