PERAN SOCIAL COGNITIVE CAREER THEORY TERHADAP NIAT KARIR MAHASISWA AKUNTANSI DI BIDANG AUDIT
Abstract
This study aims to examine the influence of accounting profession stereotypes, work stress, job satisfaction, and job prestige on the career intentions of accounting students in the field of auditing within the framework of Social Cognitive Career Theory (SCCT). This study employs a quantitative method with a population of accounting students at universities in Surakarta who have taken the Auditing course. The research sample consisted of 171 students determined using the Lemeshow formula with purposive sampling. Data were collected via a questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that, simultaneously, all variables significantly influence the career intentions of accounting students in the field of auditing. Partially, job satisfaction and job prestige were found to have a positive and significant influence, while accounting profession stereotypes and work stress were not found to have a significant influence. These findings confirm that outcome expectations within the SCCT framework have a greater influence than self-efficacy in shaping the career intentions of accounting students in the field of.
Keywords: Social Cognitive Career Theory, Accounting Stereotypes, Job Stress, Work Satisfaction, Job Prestige, Career Intentions
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