Moderation of Financial Reward on Career Interest in Becoming a Public Accountant

The aim of this research is to empirically test the effect of self-efficacy, job market considerations, and parental effect as well as the existence of financial rewards in moderating these effects on career interest in becoming a public accountant. The population in this study were active undergraduate students of Accounting study program semester 7 at the Faculty of Economics and Business, Udayana University and Undiknas Denpasar, totaling 477 people. The sample in this study used the convenience sampling method totaling 218 samples. Collecting data in this study used a questionnaire, then the data was analyzed using structural equation modelling with SmartPLS 3.0. This research found that the higher the self-efficacy that students have and the job market considerations of a career, the higher the student's interest in choosing a career as a public accountant. The greater the effect of parents in providing advice and support, the higher the interest in becoming a public accountant. Financial rewards strengthen student interest because they serve as motivation to earn a decent income to meet life's needs.