Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest

Purpose: This study examines how job market considerations, financial rewards, family environment, and accounting knowledge relate to public accountant career interest among vocational accounting students.Research Methodology: A cross-sectional Google Forms survey at Politeknik Negeri Lampung provides 95 complete response records. A reflective PLS-SEM model with five items per construct was analyzed using SmartPLS 4.0.Results: Job market considerations (β = 0.158; p = 0.185) and financial rewards (β = 0.051; p = 0.673) are nonsignificant. Family environment (β = 0.236; p = 0.008) and accounting knowledge (β = 0.276; p = 0.005) are positive and significant. R² is 0.279; adjusted R² is 0.247.Conclusions: Family support and perceived accounting knowledge are associated with career interest, subject to sampling and measurement limitations.Limitations: The 95 analyzed records remain unreconciled with 93 students in the eligibility roster. Family environment has AVE of 0.452, and knowledge is self-assessed.Contributions: The findings inform career guidance by comparing opportunity and reward beliefs with family support and perceived capability in a TPB-informed model.

Authors

Publication Details

Journal
Goodwood Akuntansi dan Auditing Reviu
Published
2026-11-05
DOI
https://doi.org/10.35912/gaar.v5.n1.p1-18.2026
Primary Topic
Accounting Education and Careers
Type
article
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article

Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest

Eksa Ridwansyah, Destia Pentiana, Nurmala Nurmala, Mei Dinda Nirmalena
Goodwood Akuntansi dan Auditing Reviu
Accounting Education and Careers
article

Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest

Eksa Ridwansyah, Destia Pentiana, Nurmala Nurmala, Mei Dinda Nirmalena
article en

Abstract

Purpose: This study examines how job market considerations, financial rewards, family environment, and accounting knowledge relate to public accountant career interest among vocational accounting students.Research Methodology: A cross-sectional Google Forms survey at Politeknik Negeri Lampung provides 95 complete response records. A reflective PLS-SEM model with five items per construct was analyzed using SmartPLS 4.0.Results: Job market considerations (β = 0.158; p = 0.185) and financial rewards (β = 0.051; p = 0.673) are nonsignificant. Family environment (β = 0.236; p = 0.008) and accounting knowledge (β = 0.276; p = 0.005) are positive and significant. R² is 0.279; adjusted R² is 0.247.Conclusions: Family support and perceived accounting knowledge are associated with career interest, subject to sampling and measurement limitations.Limitations: The 95 analyzed records remain unreconciled with 93 students in the eligibility roster. Family environment has AVE of 0.452, and knowledge is self-assessed.Contributions: The findings inform career guidance by comparing opportunity and reward beliefs with family support and perceived capability in a TPB-informed model.

Goodwood Akuntansi dan Auditing ReviuVol. 5(1)
Openalex Percentile: Top 8%
Accounting Education and Careers
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