Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram
Year: 2024
Type: article
Study design: Observational Study
Abstract: This research aims to analyze the factors that influence the interest of accounting students in Mataram in pursuing a career as a tax accountant. The factors studied include motivation, financial rewards, tax knowledge, self-efficacy, and mastery of technology. By using Partial Least Square (PLS) analysis and a sample of 131 respondents, the research results show that motivation and knowledge of taxation have a significant influence on students' interest in pursuing a career in taxation. Students who have high motivation and a strong understanding of taxation tend to choose this career path. However, financial rewards, self-efficacy, and mastery of technology do not have a significant effect on career interest. These findings suggest that intrinsic factors, such as motivation and competence, play a greater role in shaping career interests, while extrinsic factors such as financial rewards and technology are considered secondary considerations.
Authors: M. Zainul Majdi, Adhitya Bayu Suryantara
Institution: University of Mataram
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4404001620