Effect of Gender Perception

Oct 13, 2025 by wbrum.org 89 views

The Effect of Gender Perception, Financial Awards, and Career Opportunities on Accounting Students' Interests in Becoming a Public Accountant

Introduction

The accounting profession is a highly sought-after career path, with many students aspiring to become public accountants. However, the interest of accounting students in pursuing a career in public accounting is influenced by various factors, including gender perception, financial awards, and career opportunities. This study aims to explore the effect of these factors on the interest of accounting students at the University of North Sumatra to become public accountants.

Background

The University of North Sumatra is one of the leading institutions in Indonesia, offering a range of undergraduate programs, including accounting. The accounting program at the University of North Sumatra is designed to equip students with the necessary knowledge, skills, and competencies to become competent accountants. However, the interest of accounting students in pursuing a career in public accounting is influenced by various factors, including gender perception, financial awards, and career opportunities.

Methodology

This study used a quantitative approach, with a sample of 77 respondents chosen through proportional random sampling techniques. The data was collected using a survey questionnaire, which was administered to the students of the Accounting-1 Accounting Program at the Faculty of Economics and Business, University of North Sumatra, class of 2015 and 2016. The data was analyzed using multiple linear regression methods using the IBM SPSS application version 23.

Results and Discussion

The results of this study showed that, overall, gender perception variables, financial awards, and career opportunities simultaneously had a significant influence on the interest of students to become public accountants. However, when viewed separately, only financial awards and career opportunities have positive and significant influence on student interest. On the other hand, the gender perception variable actually shows an insignificant negative influence on students' interest in pursuing a career as a public accountant.

Effect Analysis

Effect of Gender Perception

Gender perception that exists in society often forms the view that the accountant profession is more suitable for one particular gender. This can create stigma that affects the interests of students, especially among female students. This study indicates that although gender perception has an impact, its strength is not significant enough to reduce the interest of students to pursue careers in the field of accounting.

The Impact of Gender Perception on Student Interest

The results of this study showed that gender perception has a negative influence on student interest in pursuing a career as a public accountant. However, the strength of this influence is not significant enough to reduce the interest of students to pursue careers in the field of accounting. This finding suggests that gender perception is not a major factor in determining student interest in pursuing a career in public accounting.

Financial Awards

Financial awards are a crucial factor that influences career decisions. Most students tend to choose a career path that promises good financial rewards. The results showed that students who saw the public accounting profession as a career choice that was able to give good financial awards was more likely to have a high interest to enter this profession.

The Impact of Financial Awards on Student Interest

The results of this study showed that financial awards have a positive and significant influence on student interest in pursuing a career as a public accountant. This finding suggests that financial awards are an important factor in determining student interest in pursuing a career in public accounting.

Career Opportunities

In addition to financial awards, career opportunities are also the main drivers of students' interest in becoming public accountants. In an increasingly competitive world, students need to have the confidence that the career they choose will provide space to develop and gain valuable experience. This study confirms that clear and promising career opportunities in the field of accounting contribute significantly in arousing student interest.

The Impact of Career Opportunities on Student Interest

The results of this study showed that career opportunities have a positive and significant influence on student interest in pursuing a career as a public accountant. This finding suggests that career opportunities are an important factor in determining student interest in pursuing a career in public accounting.

Conclusion

From the results of this study, it can be concluded that gender perception has no significant influence on students' interest in becoming public accountants. Conversely, financial awards and career opportunities have proven to have a positive and significant influence. This finding is important for educational institutions in designing programs and activities that support students' interest in a career in the field of accounting, taking into account aspects of appreciation and opportunities available in the industry.

Implications of the Study

The findings of this study have several implications for educational institutions, policymakers, and practitioners in the accounting profession. Firstly, educational institutions should design programs and activities that support students' interest in a career in the field of accounting, taking into account aspects of appreciation and opportunities available in the industry. Secondly, policymakers should provide incentives and support for students who are interested in pursuing a career in public accounting. Finally, practitioners in the accounting profession should provide insight and motivation for students, so that they can see this profession not only as a job, but also as a call that provides many benefits.

Limitations of the Study

This study has several limitations. Firstly, the sample size is relatively small, which may limit the generalizability of the findings. Secondly, the study only focuses on the interest of accounting students in pursuing a career in public accounting, and does not explore other factors that may influence student interest. Finally, the study only uses a quantitative approach, and does not provide a comprehensive understanding of the factors that influence student interest.

Future Research Directions

This study provides several directions for future research. Firstly, future studies should explore other factors that may influence student interest in pursuing a career in public accounting. Secondly, future studies should use a mixed-methods approach to provide a comprehensive understanding of the factors that influence student interest. Finally, future studies should explore the impact of gender perception on student interest in pursuing a career in public accounting, and provide recommendations for educational institutions and policymakers to address this issue.
Q&A: The Effect of Gender Perception, Financial Awards, and Career Opportunities on Accounting Students' Interests in Becoming a Public Accountant

Q: What is the main objective of this study?

A: The main objective of this study is to explore the effect of gender perception, financial awards, and career opportunities on the interest of accounting students at the University of North Sumatra to become public accountants.

Q: What is the sample size of this study?

A: The sample size of this study is 77 respondents, chosen through proportional random sampling techniques from the students of the Accounting-1 Accounting Program at the Faculty of Economics and Business, University of North Sumatra, class of 2015 and 2016.

Q: What is the methodology used in this study?

A: This study used a quantitative approach, with data collected using a survey questionnaire and analyzed using multiple linear regression methods using the IBM SPSS application version 23.

Q: What are the findings of this study?

A: The findings of this study show that, overall, gender perception variables, financial awards, and career opportunities simultaneously have a significant influence on the interest of students to become public accountants. However, when viewed separately, only financial awards and career opportunities have positive and significant influence on student interest. On the other hand, the gender perception variable actually shows an insignificant negative influence on students' interest in pursuing a career as a public accountant.

Q: What are the implications of this study?

A: The findings of this study have several implications for educational institutions, policymakers, and practitioners in the accounting profession. Firstly, educational institutions should design programs and activities that support students' interest in a career in the field of accounting, taking into account aspects of appreciation and opportunities available in the industry. Secondly, policymakers should provide incentives and support for students who are interested in pursuing a career in public accounting. Finally, practitioners in the accounting profession should provide insight and motivation for students, so that they can see this profession not only as a job, but also as a call that provides many benefits.

Q: What are the limitations of this study?

A: This study has several limitations. Firstly, the sample size is relatively small, which may limit the generalizability of the findings. Secondly, the study only focuses on the interest of accounting students in pursuing a career in public accounting, and does not explore other factors that may influence student interest. Finally, the study only uses a quantitative approach, and does not provide a comprehensive understanding of the factors that influence student interest.

Q: What are the future research directions?

A: This study provides several directions for future research. Firstly, future studies should explore other factors that may influence student interest in pursuing a career in public accounting. Secondly, future studies should use a mixed-methods approach to provide a comprehensive understanding of the factors that influence student interest. Finally, future studies should explore the impact of gender perception on student interest in pursuing a career in public accounting, and provide recommendations for educational institutions and policymakers to address this issue.

Q: What are the practical implications of this study?

A: The practical implications of this study are that educational institutions, policymakers, and practitioners in the accounting profession should take into account the factors that influence student interest in pursuing a career in public accounting. This includes designing programs and activities that support students' interest in a career in the field of accounting, providing incentives and support for students who are interested in pursuing a career in public accounting, and providing insight and motivation for students to see this profession not only as a job, but also as a call that provides many benefits.

Q: What are the theoretical implications of this study?

A: The theoretical implications of this study are that it contributes to the understanding of the factors that influence student interest in pursuing a career in public accounting. This study provides a framework for understanding the complex relationships between gender perception, financial awards, and career opportunities, and their impact on student interest. This study also contributes to the development of theories and models that explain the factors that influence student interest in pursuing a career in public accounting.