Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy, Family Environment, and Accounting Knowledge

Competition for labor in Indonesia is getting tighter, especially for new graduates. Increasing entrepreneurial interest among students, especially accounting students, is one solution to overcome unemployment. This study aims to analyze the effect of entrepreneurial knowledge, self-efficacy, family environment, and accounting knowledge on entrepreneurial intentions of accounting students at public universities in the southern Sumatra region. This research uses quantitative methods with a sample of 104 accounting students class of 2019 who have taken entrepreneurship courses. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that the four independent variables, namely entrepreneurial knowledge, self-efficacy, family environment, and accounting knowledge, have a positive and significant influence on student entrepreneurial intentions. This study provides implications for the development of planned behavior theory and is an evaluation material for higher education institutions in improving entrepreneurship programs to encourage students to become entrepreneurs and reduce unemployment rates.