Idris, Salma and Junaidi, Junaidi and Sahrir, Sahrir and Anwar, Suhardi M. ANALYSIS OF SOCIAL AND PSYCHOLOGICAL VALUES OF STUDENTS TO BECOME A PROFESSIONAL AUDITOR. ANALYSIS OF SOCIAL AND PSYCHOLOGICAL VALUES OF STUDENTS TO BECOME A PROFESSIONAL AUDITOR, 6 (1). pp. 503-515. ISSN 2721-1819
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Abstract
This study aims to determine the role of framing, perceptions, and motivation of accounting students, as well as financial rewards, in influencing their perceptions of social value and interest in becoming professional auditors. The data collected involved approximately 864 active students in accounting majors at various universities in Indonesia, who were selected using purposive sampling techniques. Structural Equation Modeling (SEM) was used to test the research hypotheses. The results showed that framing, students' perceptions and motivations, and financial recognition regarding a career as an auditor did not significantly affect students' interest in becoming auditors. However, social value has a significant influence on students' career interest. In addition, in addition to psychological factors, future certainty also emerged as a reason for students to choose an audit career. Thus, stakeholders need to provide encouragement, opportunities, and support to motivate students to consider becoming auditors. The findings of this study contribute to the literature related to career interest in auditing and provide new insights in determining the factors that influence students' career choice as future auditors. The results of this study can be an input for stakeholders in higher education, especially the Accounting Department, to increase student awareness in order to become professional auditors, considering that the number of professional auditors in Indonesia is still relatively small compared to ASEAN countries.
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | Auditor, Student, Accounting, SEM | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Salma Idris | |||||||||
| Date Deposited: | 24 Jun 2025 03:33 | |||||||||
| Last Modified: | 24 Jun 2025 03:33 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/5538 |
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ANALYSIS OF SOCIAL AND PSYCHOLOGICAL VALUES OF STUDENTS TO BECOME A PROFESSIONAL AUDITOR. (deposited 23 Jun 2025 02:32)
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