DETERMINANTS OF

CAREER SELECTION AS
A PUBLIC ACCOUNTANT:
THE ROLE OF FINANCIAL
REWARD MODERATOR
By : Rucy Arizanda Rahayu
Fityah Izaa Noor Abidin
from Fakultas Bisnis Hukum Dan
ilmu sosial UMSIDA

PRESENTED BY Group 5
 OUR TEAM
HERMIELINDA SEBINA ( 2210020018)

FLORENSI MARLIS ABLELO ( 2210020043)

SAFITRI RAMBU KARABU REGI (2210020029)

ENJELIKA RADJA LAWA (2210020024)

WENNY RISELIA BANU (2210020028)

 Abstra
c
This study aims to identify the Factors Influencing the Career
Selection of Accounting Students as Public Accountants
by using financial rewards as a moderating variable for
UMSIDA and UBHARA Accounting students.
 Research method
type of research is The sampling technique was measured
using Slovin’s formula and the
quantitative confidence level was set at 90% with
an error rate of 10%. The data analysis
techniques used PLS 3.2 and some
tests were carried out: Outer Model
Evaluation (Measurement Model),
Results of Inner Model Path
Coefficient Analysis, and Hypothesis
Testing.
 RESULTS AND
DISCUSSION
Data analysis
Outer Model Evaluation (Measurement Model)
Evaluation of inner model (structural model)
Results of Inner Model Path Coefficient Analysis

Hypothesis Testing
Professional Training positively influences career selection
Social Values positively influence Career Selection
The work environment positively influences career choice
Labor market considerations positively influence career selection
Financial Rewards positively influence Career Selection

next analysis is to test the mediation role

hypothesis with the variables
 Discusio
n Career
Professional Training Influences
Selection Social Values Influence Career
Selection
Work Environment Influences Career Selection
Labor Market Considerations Influence Career
Selection Financial Rewards Influence Career Selection
Professional Training on Career Selection with Financial Reward as
a Moderating Variable
Social Values on Career Selection with Financial Rewards as a
Moderating Variable
Work Environment on Career Selection with Financial Rewards as a
Moderating Variable
Labor Market Consideration on Career Selection with Financial Rewards as
a Moderating Variable
conclusion
The study concluded that professional training, social values,
work environment, labor market considerations, financial
reward, and labor market considerations all influence career
selection. Suggestions for future research include increasing
the number of samples, expanding the research locations,
examining factors not applied in the study, and using
other methods besides the questionnaire. The limitations of
the study included only 80 respondents, comparing 2
universities, using 4 independent variables, 1 moderating
variable, and 1 dependent variable, and no interviews.
THANKYOU