THE INFLUENCE OF GENDER, MOTIVATION, AND LABOR MARKET CONSIDERATIONS ON ACCOUNTING STUDENTS’ INTEREST IN PURSUING A CAREER AS PUBLIC ACCOUNTANTS

Abstract

The Influence of Gender, Motivation, and Labor Market Considerations on Accounting Students’ Interest in Pursuing a Career as Public Accountants. Faculty of Economics and Business, Universitas Negeri Jakarta, 2025. This study investigates the influence of gender, motivation, and labor market considerations on accounting students’ interest in pursuing careers as public accountants. A quantitative research approach was employed using primary data collected through questionnaires distributed to active students at Universitas Negeri Jakarta. A total of 159 valid responses were obtained and analyzed using SmartPLS 4 through the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicate that motivation and labor market considerations have a positive and statistically significant effect on students’ interest in pursuing a public accounting career, whereas gender does not exert a significant influence.