PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT BERKARIER MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PUBLIK

Abstrak / Ringkasan

ABSTRACT
Regita Dwi Marini Sutardi (41183403190001)
PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT BERKARIER MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PUBLIK
Xiii + 86 Halaman + 21Tabel + 2 Gambar + 13 Lampiran
Kata Kunci: Sikap , Norma Subjektif , dan Kontrol Perilaku Persepsian
Berikut abstrak yang ringkas dan terstruktur berdasarkan latar belakang yang Anda berikan:
The public accounting profession plays a strategic role in ensuring the credibility and reliability of financial information that underpins decision-making by various stakeholders. However, interest among accounting students in pursuing careers as public accountants remains relatively low, while the demand for audit services in Indonesia continues to increase. Data indicate that the number of public accountants in Indonesia is limited (approximately 1,598 in 2024), which is not commensurate with business needs and creates a shortage of qualified professionals. This phenomenon is exacerbated by graduates’ preferences for other sectors perceived as more stable and comfortable. In addition, studies on accounting students’ career intentions in Indonesia using the Theory of Planned Behavior (TPB) remain limited, especially in the digital era that brings audit automation and demands for technological competencies. This study adopts Ajzen’s TPB framework (1991) to analyze the effects of attitude, subjective norm, and perceived behavioral control on the intention to pursue a career as a public accountant among accounting students in the post-pandemic period. The findings are expected to deepen understanding of the determinants of students’ career intentions and to provide recommendations for universities and professional organizations in designing strategies to increase interest in the public accounting profession in the digital era.

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