Pengaruh Gender, Pelatihan Profesional, Dan Pertimbangan Pasar Kerja Dalam Memilih Profesi Akuntan Publik Dengan Preferensi Individu Sebagai Variabel Moderasi

Puspita, Latifa Nur Arum (2025) Pengaruh Gender, Pelatihan Profesional, Dan Pertimbangan Pasar Kerja Dalam Memilih Profesi Akuntan Publik Dengan Preferensi Individu Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study aims to analyze the influence of gender, professional training, and labor market considerations on the choice of public accounting profession with individual preferences as a moderating variable. This study is based on Career Choice Theory and uses a quantitative method with the Structural Equation Modeling - Partial Least Square (SEM-PLS) approach in statistical analysis. The test process was carried out using SmartPLS4. Data were collected through questionnaires distributed to junior accountants in several Public Accounting Firms (KAP) in Surabaya, with a sample size of 56 respondents. The results showed that gender did not have a significant influence on the choice of public accounting profession. Meanwhile, professional training and labor market considerations had a positive effect on interest in becoming a public accountant. In addition, individual preferences were shown to moderate the influence of labor market considerations on the choice of public accounting profession, but did not moderate the relationship between professional training and the choice of the profession. These findings provide implications for educational institutions and KAP in designing more inclusive training programs and strengthening the attractiveness of the public accounting profession by increasing access to information about career opportunities. Keywords: Gender, Professional Training, Labor Market Considerations, Individual Preferences, Public Accountant Interests.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
Divisions: Bachelor of Accountancy
Depositing User: LATIFA NUR ARUM PUSPITA
Date Deposited: 11 Mar 2025 02:23
Last Modified: 11 Mar 2025 02:23
URI: http://eprints.perbanas.ac.id/id/eprint/13219

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