Career As an Internal Auditor: Analysis on Determinant Factors of Accounting Students' Choice Toward This Career Path

Abstract

This research was conducted to identify the determinants of career choice as internal auditors by accounting students. Determinants consisting of financial rewards, professional training, social values, work environment, labor market considerations and personality have been used to build the model. Respondents consisted of 105 accounting students at the University of Jember Indonesia who had attended IIA Academic Awareness Program. The research data collection technique uses primary data by distributing questionnaires. The model was tested by multiple linear regression analysis. The results showed that the factors of professional training and personality are the main determinants of student career choices as internal auditors compared to other determinants. Therefore, we suggest that both factors should always be improved through education.