Analysis of Factors Affecting Student Interest in A Career as A Public Accountant

Case Study of D3 Accounting Students at ITB Indonesia

Abstract

This research aims to analyze the effect of variables X1, X2, and X3 on student interest in pursuing a career as a public accountant. The research employed a quantitative method with a survey of 30 students using a 20-item Likert scale questionnaire. Data were analyzed using multiple regression after testing for validity, reliability, and classical assumptions. The results show that all instruments are valid and reliable. The regression equation is Y = 0.756 + 0.254X1 + 0.329X2 + 0.286X3. The t-test proved that X1 (t = 3.098, sig = 0.005), X2 (t = 3.697, sig = 0.001), and X3 (t = 3.531, sig = 0.002) have a positive and significant effect on career interest. The F-test showed that the three variables have a simultaneous effect (F = 24.067, sig = 0.000). The coefficient of determination (R^2) is 0.743, meaning 74.3% of the variation in career interest is explained by X1, X2, and X3. Conclusion: X1, X2, and X3 have a positive and significant effect on student interest in a career as a public accountant, with X2 having the most dominant influence