Determinants of University Student’s Decision Making and Interest in Studying Accounting
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Abstract
The purposes of this study were to identify the factors that influence the decision and interest in choosing accounting as a major among undergraduate students. The research is a quantitative research using the concept of logistic regression analysis as a research framework. The research area is the first-year accounting students who passed the entrance examination to study in public and private higher education institutions, with a total of 456 people, Using a stratified random sampling method to collect data. The target sample group is the first-year accounting students who passed the entrance examination to study in public and private higher education institutions, With a total of 456 people, using stratified random sampling method. The tools used in the research are two types: 1) questionnaire for stratified random sampling 2) logistic regression analysis.
The research results found that the factors affecting the choice of accounting major of the first-year students consist of reference base from reference group such as family, career counselor, people around, career opportunity, desire to study accounting, field of study graduated, previous study of accounting subject, and parents being civil servants.
The findings from this research are to identify the factors that influence the decision and interest in choosing accounting as a major among the first-year students who passed the entrance examination to study in public and private higher education institutions. The factors can be used to determine the direction or strategy of the university and related agencies to increase the number of students who choose accounting as a major and reduce the problem of shortage in accounting field.
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