Knowledge, Attitudes, and Perceptions of the Accounting Profession as Determinants of Career Interest Among Accounting Students in Jakarta

Abstract

This study investigates how knowledge, attitude, and perception of the accounting profession influence students’ career interest in accounting. The research is driven by the rapid transformation of the profession due to digitalization, technological advances, and the growing demand for adaptive competencies. Using a quantitative design with a causal associative approach, data were collected through questionnaires from 100 undergraduate accounting students in Jakarta selected via purposive sampling. Respondents were active students who had completed at least three semesters. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was assessed using convergent validity, discriminant validity, composite reliability, and Cronbach’s alpha, while the structural model was evaluated through R-square and bootstrapping path coefficients. Results reveal that knowledge significantly and positively affects career interest (β = 0.229; t = 3.040; p = 0.002). Attitude toward the profession shows no significant impact (β = 0.054; t = 0.582; p = 0.561). Conversely, perception of the profession exerts a strong and highly significant influence, emerging as the most powerful predictor (β = 0.716; t = 10.574; p < 0.001). The model explains 84.3% of the variance in career interest. These findings highlight the importance of enhancing students’ understanding and, especially, fostering positive perceptions of accounting careers to strengthen their professional aspirations.