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The Influence Of Accounting Students’ Perception Of Public Accounting Profession: A Study From Indonesia

Author

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  • Ayu Chairina Laksmi
  • Savero Izkha Al Hafis

Abstract

Public accounting profession is one of prestigious and important professions in Indonesia. Recent data, however, show that the number of public accountants in Indonesia is very small compared to the population. Thus, accounting students’ perception regarding the public accounting profession needs to be investigated. This study aims to investigate the influence of accounting students’ perception of public accounting profession toward their interest to the public accounting profession. A sample of 100 students from three different universities in Indonesia were used as respondents. The results demonstrate that financial rewards, professional recognition, labour market considerations and professional training positively influence the interests of accounting students to become a public accountant. The results also indicate that working environment, social values and personality have no influences on accounting students’ interest to become a public accountant.

Suggested Citation

  • Ayu Chairina Laksmi & Savero Izkha Al Hafis, 2019. "The Influence Of Accounting Students’ Perception Of Public Accounting Profession: A Study From Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 47-63, January.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:1:p:47-63
    DOI: 10.20885/jca.vol1.iss1.art5
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    Citations

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    Cited by:

    1. Mithaq Mahmood Al Kharousi & Bedoor Nasser Al Shukaili & Mohammed Muneerali Thottoli, 2023. "Students' Perceptions of Management Accounting and the Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-15, June.
    2. Astria Wulan Permatasari & Laeli Budiarti & Kiky Srirejeki, 2020. "The Effect Of Sunk Cost, Framing Effect, And Educational Background On The Escalation Of Commitment," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 49-61, May.

    More about this item

    Keywords

    Public accounting profession; public accountant; accounting student' perception; Indonesia;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions

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