Analysis of Accounting Student Perceptions towards the Desire for a Career as Qualified Accountants: Case Study on Higher Education in Medan

The purpose of this research is to identify and analyze what factors influence accounting students to have a career as qualified accountants. The short term goal of this research is that the identification results of this study can be used as a basis for the preparation of learning and non-learning programs and strategies that can increase the interest of accounting students to pursue a career as qualified accountants. While the long-term goal is to increase the interest of accounting students to have a career as a qualified accountant, so that Indonesian accountants can catch up. Data were collected by distributing questionnaires to 374 accounting students in four randomly selected tertiary institutions. The tertiary institution which is the place of research consists of two state universities and two private universities with the largest number of accounting students in the city of Medan. The data collected will be tested using multiple linear regression models, to see salaries, opportunities to progress and students' perceptions about the accountant profession about the desire of students to have a career as a qualified accountant. Keywords: Perception, Accountant, Qualified, Career DOI : 10.7176/RJFA/11-2-10 Publication date: January 31 st 2020