Pengaruh Minat, Motivasi, Dan Pertimbangan Pasar Kerja Terhadap Pilihan Karir Menjadi Auditor Internal

(Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Muara Bungo)

Abstract

The issue of career choice among accounting students has become increasingly important due to diverse professional opportunities and the growing demand for internal auditors in organizations. This study aims to examine the influence of interest, motivation, and job market considerations on the career choice of becoming an internal auditor. Using a quantitative descriptive approach, the research collected primary data through questionnaires distributed to 47 accounting students from the 2019–2020 cohort using a saturated sampling technique. Data were analyzed using Likert scales, descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression with SPSS version 22. The results show that motivation does not partially influence the career choice of becoming an internal auditor, while interest and job market considerations have significant partial effects. Simultaneously, interest, motivation, and job market considerations influence students’ career choices. The findings imply that enhancing students’ understanding of career paths and increasing access to job market information can support more informed and strategic career decision-making.