The Accounting Profession as a Career Choice: A Confirmatory Factor Analysis

Abstract

In the current era of globalization, competent human resources will become global professionals who must be able to compete without knowing the boundaries of the country. This makes the boundaries between countries seem to be blurred and feels very close, so easy to move the flow of professional personnel from various fields of science from one country to another. This condition spread to the ASEAN region as the formation of ASEAN Economy Community (AEC) at the end of 2015. This situation will have an impact on various professions and one of the most felt the impact of accounting profession. The purpose of this study is to predict students' interest in behavior, whether the formation of ASEAN Economy Community (AEC) will motivate students majoring in accounting to choose a career as an accountant or this situation will create a lack of interest students are not interested to work as accountant because they feel unable to advance to face global competition in the era of AEC. Interest in student behavior to choose a career as an accountant will be tested through Theory of Reasoned Action. This theory is intended to explain the behavior that will be done voluntarily rather than the required behavior. The technique used to solve the problem in this research is to use the regression estimation of Structural Equation Modeling (SEM) model which will be implemented in 2 (two) stages. The first stage is the testing of measurement model through Confirmatory Factor Analysis (CFA) and the second stage is implemented testing the structural model through Full Model analysis by evaluating the Goodness-of-fit criteria. The result of this study found that a few number of indicator of Job-related Factors, Financial Reward Factors, Subjective Norm, Attitude towards a CA Career, and all indicator of Behavioral Intention to pursue a CA Career continued on the next analysis is to test the fit structural model through Goodness of Fit (GOF) test.