An Application of Theory of Planned Behavior towards CPA Career in Indonesia

Badingatus Solikhah

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Accounting Education and Careers Career Development and Diversity Behavioral Health and Interventions

Abstract

The purpose of this study is to examine the influence of attitude on CPA Profession and CPAs Law, subjective norm and perceived behavior control to intention in pursuing CPA career. The method utilizes multiple linear regression and path analysis. The empirical results support the theory of planned behavior. Attitudes toward CPA and CPAs Law, subjective norms and perceived behavioral control influence the intention to pursue CPA career. The Indonesian CPAs Law has strengthened and validated the position, rights and obligations of CPA so that the implementation of the Act has led students to pursue a CPA career.

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1991The theory of planned behavior 1980Understanding Attitudes and Predicting Social Behavior 2002Perceived Behavioral Control, Self‐Efficacy, Locus of Control, and the Theory of Planned Behavior 1 1988Attitudes, Personality and Behavior 2006Students' beliefs, attitudes and intentions to major in accounting 2006Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia 1997An empirical study of factors affecting accounting students' career choice in New Zealand 2000The Accounting Principles Instructor's Influence on Students' Decision to Major in Accounting

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