International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 266 DETERMINANTS OF INTEREST IN BECOMING A PUBLIC ACCOUNTANT Volume: 2 Number: 3 Page: 266 - 272 MARSYAF Faculty of Economics and Business, Mercubuana University, Jakarta Corresponding author: MARSYAF Email: marsyaf.s@gmail.com Article History: Received: 2021-07-26 Revised: 2021-08-16 Accepted: 2021-11-17 Abstract: This study examines the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using the purposive sampling technique. The research data collection technique was carried out through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self- motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant Keywords: Interests, Self-Motivation, Perceptions of the Public Accountant Profession, Financial Awards, professional recognition Cite this as: MARSYAF. (2021). “Determinants Of Interest In Becoming A Public Accountant.” International Journal of Environmental, Sustainability, and Social Sciences, 2 (3), 266 – 272. INTRODUCTION Based on a survey conducted by AFA in 2015, Indonesia contributed the most accounting graduates in an annual average of around 35,000 graduates out of a total of 80,000 accountants graduates in ASEAN. It shows that accounting is a very popular major. However, according to the Center for the Development of Service Accountants and Appraisers (PPAJP), the growth of public accountants in Indonesia is still low at 6% per year. This phenomenon indicates the lack of interest in accounting students to become public accountants. Interest is defined as a personal will, desire or preference and is closely related to attitude. Interests and attitudes are the basis for prejudice, and interest is also important in making decisions. Interest can cause a person to do something that has interests him actively. Interest is a person's awareness that the object, thing, or situation concerned with himself is done consciously and followed by a sense of pleasure. Interest in work will determine how far his participation in a job. The stronger the interest and attention of a person, the more concerned that person is in his profession. Other factors that can influence interest in becoming a public accountant are: self-motivation, one's perception of interest in becoming a public accountant, financial awards, and professional recognition. Several previous studies have examined the factors that influence student interest in becoming public accountants, such as Arifianto, 2014; Sari E. L., 2016; Lestari, 2018; and Febriyanti, 2019. However, these studies still show different results. Therefore, the authors are interested in conducting research again to get better results with the title "The Influence of Self-Motivation, Perceptions of the Public Accountant Profession, Financial Awards and Professional Recognition of Interests in Becoming a Public Accountant". The formulation of the problem in the research are: 1.) Is there an influence of self-motivation on interest in becoming a public accountant? 2.) Is there an influence of perceptions about the public accounting profession on interest in becoming a public accountant? 3.) Is there an effect of financial rewards on interest in becoming a public accountant? 4.) Is there any effect of professional recognition on interest in becoming a public accountant? The purpose of the study was to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. Expectancy Theory International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 267 In His Book, Work And Motivation, Victor H. Vroom pioneered expectancy Theory, presents a theory which he calls the Expectancy Theory. According to this theory, motivation results from an outcome to be achieved by a person, and the concerned estimate that his actions will lead to the desired result. That is, if someone really wants something and the way seems open to get it, then the person concerned will try to get it. According to (Nickels, McHugh, & McHugh, 2014), the Expectancy Theory is based on three concepts, namely: 1) Hope (Expectancy): is an individual's belief that a certain behavior will get the expected work results. 2) Linking (Instrumentality) : is an individual's belief that his successful work makes him receive a reward or reward. 3) Value (Valence): This is the reward or result needed by a person for a certain outcome. Goal-setting theory Goal-setting theory is one part of the motivation theory proposed by Edwin Locke in 1978. Goal-setting theory is based on the premise that is setting ambitious, but achievable goals can motivate individuals and improve performance if goals are accepted, accompanied by feedback, and facilitated with organizational conditions (Nickels et al., 2014). Edwin Locke in (Wibowo, 2017) suggests that in goal setting, there are four kinds of motivational mechanisms, namely: 1) goals direct attention, 2) goals govern effort, 3) goals of increasing persistence, 4) objectives support strategies and action plans. Interest in Becoming a Public Accountant Interest is an impulse that causes the attachment of individual attention to certain objects such as work, lessons, objects, and people. Interest is related to cognitive, affective, and motor aspects and is a source of motivation to do what is desired (Jahja, 2011). According to (Jahja, 2011) interest has special characteristics and characteristics, which are as follows: 1.) Interests are personal (individual); there is a difference between the interests of one person and another. 2.) Interest causes discriminatory effects. 3.) Closely related to motivation, influencing, and being influenced by motivation. 4.) Interest is something that is learned, not innate, and can change depending on needs, experience, and fashion. The factors that include interest according to (Jahja, 2011), namely: 1.) Physical, social, and egoistic needs. 2.) Experience 3.) Self-motivation. According to Robert Heller in (Wibowo, 2017) states that motivation is the desire to act. Everyone can be motivated by several different forces. Meanwhile, Greenberg and Baron in (Wibowo, 2017) argue that motivation is a series of processes that arouse, direct, and maintain human behavior towards achieving goals. Awakening has to do with the drive or energy behind the action. Motivation is also concerned with the choices people make and the direction of their behavior. Moderate behavior maintains or maintains how long people will continue to strive to achieve goals. Self-concept is a self-schema, namely knowledge about oneself, which affects how a person processes information, and takes action (Vaughan & Hogg in (Meinarno & Sarwono, 2018). H1: Self-motivation has a positive and significant effect on interest in becoming a public accountant Motivation can certainly affect a person's interest because every human being needs motivation. With motivation makes a person more active and enthusiastic in working on getting optimal results. The stronger the interest and attention of a person, the more concerned that person is in his profession. Arifianto, (2014), in his research, states that self-motivation has a positive and significant influence on interest in being public. Furthermore (Santoso, 2014) examined the influence of the family environment, motivation, and student perceptions about the public accounting profession on interest in becoming a public accountant; the results showed partially stated that there was a positive influence between motivation and interest in becoming a public accountant. International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 268 Perception of the Public Accountant Profession Perception is considered as an integrated process of the individual to the stimulus he receives. Perception is the process of receiving information and making sense of the world around us. It requires consideration of which information needs attention, categorizing the information, and interpreting it within our existing knowledge framework (McShane & Von Glinow in (Wibowo, 2013). Someone who lives and carries out activities in an environment must have a different impression from one person to another. The impression is influenced by the information they have. In this case, if someone has a positive perception of public accountants, of course, the greater the interest of someone to become a public accountant, but if someone has a negative perception of public accountants, of course, someone's interest in becoming a public accountant will decrease. Sari E. L., (2016), in his research, concluded that if an individual has a good perception of something and has a strong intention, the individual can determine the purpose of it, then that goal will affect his behavior in the future. Furthermore (Santoso, 2014) examined the influence of the family environment, motivation, and student perceptions of the public accounting profession on interest in becoming a public accountant. H2.Perceptions of the public accounting profession have a positive and significant effect on interest in becoming a public accountant Financial Awards An award is something that is given to a person or group for carrying out their duties well. With the award is expected to increase motivation for someone who receives the award. In the world of work, rewards are expected to increase the motivation of workers because they feel that their work is appreciated to improve worker performance. According to Gibson, Ivancevich, and Donnelly in (Wibowo, 2017) awards can be divided into 2 (two) as follows: 1.) Extrinsic Reward: Extrinsic rewards are external rewards to work, such as pay, promotions, or social security . These extrinsic rewards, for example, (1) financial rewards (wages and salaries, social security), (2) interpersonal rewards, (3) promotions. 2.) Intrinsic Reward: Intrinsic rewards are part of the work itself, such as the responsibilities, challenges, and feedback characteristics of the job. These intrinsic rewards include, for example, job completion, achievement, autonomy, and personal development. Financial awards or salaries are generally given for the performance that employees in a company have done, and later the financial awards or salaries are used to meet their daily needs. Public accounting firms have their own way of providing salaries to their auditors. This salary difference is based on the number of client projects handled by the public accounting firm. If public accountants handle many projects, they can get a large salary, but many also have a small salary. It is the reason why public accountants choose to look for opportunities elsewhere. Febriyanti, (2019), in his research, states that the interest of accounting students in choosing a career as a public accountant is influenced by several factors, such as financial rewards, market considerations, family environment, personality, professional recognition, and work environment. Furthermore (Rahmatdatulah, Hidayati, & Mawardi, 2019) examines the factors that influence accounting students' career choice in the business economics faculty; the results of the study show that salary has a significant effect on career selection as a public accountant. H3 : Financial Awards have a positive and significant effect on interest in becoming a public accountant The research results conducted by (Febriyanti, 2019) state that professional recognition has a positive and significant effect on student interest in a career as a public accountant. Different research results were conducted by (Pane, 2019) which stated that professional recognition had no significant effect on students' interest in becoming public accountants. H4: Professional Recognition has a positive and significant effect on interest in becoming a public accountant. International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 269 METHODS The research method used in this study is causal research, namely, to test the hypothesis about the effect of the independent variable on the dependent variable, in this study to see the effect of self-motivation, perception of the profession of a public accountant, financial rewards, professional recognition of interest in becoming a public accountant. The sampling technique in this study used a purposive sampling technique. The limitations considered in this study are accounting students who have passed auditing courses, and 2017 and 2018 students. Thus, the sample in this study amounted to 81 students. This study uses multiple regression testing with SPSS statistical tools. RESULT AND DISCUSSION Table 1. Coefficient of Determination Test Results Model R R Square Adjusted R Square Std. Error of the Estimate 1 .376a .571 .548 1.609 Predictors: (Constant), PP, PF, PMD, PMPAP Based on the table above, it shows the Adjusted R Square value of 0.548, which means that the variables of self-motivation, perception of the public accounting profession, financial awards, and professional recognition on the variable of interest in becoming a public accountant are 54.8%, while the remaining 45.2% is influenced by other variables not included in this regression model. Table 2. Simultaneous Significance Test (F Test) Model Sum of Squares Df Mean Square F Sig Regression 264.826 4 66.206 25.269 .000b Residual 199.125 76 2.620 Total 463.951 80 Based on the results of the F test above, the significance value of self-motivation variables, perceptions of the public accounting profession, financial awards, and professional recognition is 0.000. So it can be concluded that self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition together influence on the interest in becoming a public accountant by accounting students at Mercu Buana University, Meruya which means this model is worthy of research. Table 3. Individual Parameter Significance Test Model Unstandardized Coefficients standardized Coefficients T Sig B Std Error Beta (Constant) -.642 2.117 -.303 .762 PMD .590 .075 .662 7.867 .000 PMPAP .187 .124 .134 1.507 .136 PF .029 .090 .026 .325 .746 PP .097 .117 .075 .826 .412 a. Dependent Variable: MMAP Based on the t-count results in the table above, it can be explained as follows: 1.) Self- motivation variable (X1) has a t-count value that is greater than the t-table value (7.867 > 1.991) and a significance level that is smaller than 0.05 (0.000 < 0.05). It shows that the self-motivation variable has a positive and significant effect on students' interest in becoming public accountants. 2.) The International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 270 Perception Variable of Public Accountants (X2) has a t-count value that is smaller than the t-table value (1.507 <1.991), and a significance level greater than 0.05 (0.136 > 0.05). It shows that the perception variable about public accountants has no significant effect on students' interest in becoming public accountants. 3.) The Financial Award variable (X3) has a t-count value that is smaller than the t-table value (0.325 <1.991), and a significance level greater than 0.05 (0.746 > 0.05). It shows that the financial award variable has no significant effect on students' interest in becoming public accountants. 4.) Professional recognition variable (X4) has a t-count value that is smaller than the t-table value (0.826 <1.991), and a significance level greater than 0.05 (0.412 > 0.05). It shows that the variable of professional recognition has no significant effect on students' interest in becoming public accountants. Based on the results of testing the hypothesis above, it is found that the self-motivation variable partially has a positive and significant effect on students' interest in becoming public accountants. Therefore, it can be explained that students want to become public accountants because of their inner desires, one of which is wanting to get a job that matches their educational background. The results of this study are in line with research conducted by (Arifianto, 2014) which states that self-motivation has a positive and significant influence on interest in becoming a public accountant. Based on the results of hypothesis testing, it was found that the perception variable about public accountants had no significant effect on students' interest in becoming public accountants. One of the factors that influence the perception of one of them is the state of the individual related to the psychological aspect (Mood). When the mood is good, then a person can perceive things as beautiful. Conversely, when the mood is bad, everything in the environment seems to turn into something unpleasant. In this case, it could be because the respondent who filled out the questionnaire was in a bad mood, so that everything he perceived at that time was not good. Based on the results of hypothesis testing, it was found that the financial award variable had no significant effect on students' interest in becoming public accountants. It can be explained that accounting students have a view that the increase in financial rewards is relatively fast, and the existence of a pension fund is not a factor that makes students interested in becoming public accountants. Students may expect more experience that they will get when working and use it as a coach of their courage to experience the real world of work. The results of this study are in line with research conducted by (Espa, Arista, & Sari, 2016) which states that financial rewards or salaries on a test basis do not significantly affect career choice for accountants. Based on the results of hypothesis testing, it was found that the professional recognition variable had no significant effect on students' interest in becoming public accountants. This result is in line with research conducted by (Kuswidanti, 2018) which states that professional recognition has no significant effect on career choice to become a public accountant. According to him, in general, current students think that professional recognition is no longer a reason for a career in accountants, because the process in a public accountant career is quite difficult and takes a long time to get promoted. In addition, public accountants are also required to increase knowledge and training regularly. CONCLUSION Based on the results of the study, the following conclusions can be drawn: 1.) Self- motivation has a positive and significant effect on the interest of accounting students at Mercu Buana University, Jakarta. 2.) Perceptions of public accountants have no significant effect on the interest of accounting students at Mercu Buana University, Jakarta. 3.) Financial awards have no significant effect on students' interest in becoming public accountants on the interest of accounting students at Mercu Buana University, Jakarta. 4.) Professional recognition has no significant effect on the interest of accounting students at Mercu Buana University, Jakarta. Based on the discussion, suggestions can be given: 1.) Further researchers are expected to add independent variables and increase the number of samples to provide maximum test results. 2.) Academics need to improve International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 271 facilities and infrastructure that support student learning practices, especially the practice of becoming a Public Accountant by providing internship opportunities for students at Public Accounting Firms. 3.) 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