The Influence of Work Environment, Job Market Considerations, and Audit Fees on Students' Interest in Choosing a Career as an External Auditor (Empirical Study of Accounting Students in Jember Region)

Authors

  • Amalia Darma Putri Universitas Muhammadiyah Jember
  • Diyah Probowulan Universitas Muhammadiyah Jember
  • Yulinartati Yulinartati Universitas Muhammadiyah Jember

DOI:

https://doi.org/10.30595/pssh.v26i.1803

Keywords:

Work Environment, Job Market, Audit Fee

Abstract

This study aims to analyze the influence of the work environment, job market considerations and audit fees on students' interest in choosing a career as an External Auditor. The background of this study is based on the phenomenon that although this profession has a strategic role in the world of accounting and finance, students' interest in taking this career path as an External Auditor has decreased. This study applies a quantitative approach by distributing questionnaires to 83 accounting program students at state and private universities in Jember Regency using the purposive sampling technique. The simultaneous and partial effects of the independent variables on the dependent variables are measured using multiple linear regression data analysis. The results of the study indicate that partially the influence of the work environment and job market considerations have a significant effect while audit fees do not have a significant effect on students' interest in choosing a career as an External Auditor.

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Published

2025-09-10

How to Cite

Putri, A. D., Probowulan, D., & Yulinartati, Y. (2025). The Influence of Work Environment, Job Market Considerations, and Audit Fees on Students’ Interest in Choosing a Career as an External Auditor (Empirical Study of Accounting Students in Jember Region). Proceedings Series on Social Sciences & Humanities, 26, 17–27. https://doi.org/10.30595/pssh.v26i.1803