The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia

Gender equality is a key focus of the Sustainable Development Goals (SDGs), as stated in Goal 5, which aims to end discrimination against ‎women and ensure that women can participate and have equal opportunities to become leaders. According to the Global Gender Gap Report ‎‎2022, Indonesia ranks 92nd out of 146 countries, with a Global Gender Gap Index (GGGI) score of 69.7%. This study aims to: (1) Evaluating glass ceiling perception towards women’s career advancement for accounting profession through survey; (2) Providing empirical evidence whether women experience glass ceiling perception in the workplace; and (3) Providing empirical evidence confirming whether the ‎perception of glass ceiling towards women in the workplace are recognized by men. The method used in this study was quantitative, utilizing ‎primary data collected through a questionnaire distributed to respondents. Hypothesis testing was conducted using logistic regression analysis. Four variables tested were bias, marital status, parenthood, and external. Based on the results, it was found that bias, ‎marital status, parenthood, and external variables had a significant influence on the perception of the glass ceiling towards women’s career advancement for the accounting profession in Indonesia. This conclusion has been drawn according to data collected from 106 respondents, who are ‎currently working in the accounting field in Indonesia‎.