Proceedings of The 8th International Conference on Education Innovation (ICEI 2024)

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Analysis of Factors Influencing Accounting Students’ Career Intentions with Third-Party Mediation

Authors
Mardi Mardi1, *, Dwi Handarini1
1Faculty of Economy, Universitas Negeri Jakarta, Jakarta, Indonesia
*Corresponding author. Email: mardi@unj.ac.id
Corresponding Author
Mardi Mardi
Available Online 2 April 2025.
DOI
10.2991/978-2-38476-360-3_45How to use a DOI?
Keywords
Accounting Career Intention; Third Party; Intrinsic Motivation; Extrinsic Motivation; Subjective Norm; Career Exposure
Abstract

This study explores the factors influencing the intention of accounting students in Indonesia to pursue a career as a public accountant. Using the Theory of Reasoned Action (TRA) and Theory of Planned Behavior (TPB) framework, this research identifies that intrinsic motivation, extrinsic motivation, third-party influence, subjective norm, and career exposure play a role in shaping students’ career intentions. The methodology used includes a questionnaire survey distributed at the Faculty of Economics, Using Lisrel statistical analysis to test the proposed hypotheses. The results showed that intrinsic motivation, extrinsic motivation, subjective norms, and career exposure significantly affect the career intentions of accounting students. In addition, the influence of third parties such as family, friends, and lecturers acts as a strong mediator in shaping career intentions. Based on the results of the study, it is recommended that educational institutions and accounting educators pay more attention to these factors in guiding students in making the right career decisions. Increased career exposure programs and support from third parties are expected to increase student interest in a career in accounting, especially as a public accountant.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of The 8th International Conference on Education Innovation (ICEI 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 April 2025
ISBN
978-2-38476-360-3
ISSN
2352-5398
DOI
10.2991/978-2-38476-360-3_45How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mardi Mardi
AU  - Dwi Handarini
PY  - 2025
DA  - 2025/04/02
TI  - Analysis of Factors Influencing Accounting Students’ Career Intentions with Third-Party Mediation
BT  - Proceedings of The 8th International Conference on Education Innovation (ICEI 2024)
PB  - Atlantis Press
SP  - 475
EP  - 501
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-360-3_45
DO  - 10.2991/978-2-38476-360-3_45
ID  - Mardi2025
ER  -