FACTORS THAT INFLUENCE STUDENT INTENTIONS TOWARDS ACCOUNTING MAJOR IN INDONESIA

Abstract

ABSTRACT

This study aims to measure the intentions of students majoring in accounting based on several proposed variables. The three possible variables have a direct influence on student intentions to accounting major are extrinsic motivation, career expectations, and the perspective of the accounting profession. The findings of this study are expected to assist accounting educators and accounting education institutions in making accurate strategic decisions appropriate specially to attract students into the accounting program. Data were collected through a questionnaire given directly to accounting and nonaccounting students during classroom learning. The total sample is 230 accounting students. Analysis of the results using Partial Least Squares with XLSTAT Software 2014, through two types of statistical procedures applied for data analysis. First, the statistical method for knowing the construct reliability forms. After the construct of each variable stated reliable, then we analyze based on the level of relationship and influence each variable. The results show that career expectations constructed by higher income in the accounting field influence predominantly on students' intentions to study or choose accounting majors. External encouragement (extrinsic motivation) become the second stages, peer influence can play a significant role.

Key Words: Accounting Major Choice, Accounting Education, Accounting Intentions, Students’ Perceptions of Accounting