Last modified: 2017-08-21
Abstract
Facing ASEAN Economic Community, Indonesian Government through the regulation wants to encourage the emergence of new entrepreneurs. The purpose of this research is to know about accounting students' interest to become an entrepreneur as a career choice. Theory of planned behavior (TPB) is used to analyze the interest of accounting students. Based on the theory, three factors affects positively toward interest to become an entrepreneur. They are attitude toward entrepreneurial, subjective norms, and accounting competencies as a proxy of perceived behavioral control. Sample of this research is Accounting Students in Universitas Indonesia cohort 2012 and 2013. The result shows that attitude toward entrepreneurial positively affects the interest of accounting students to become an entrepreneur. On the other hand, subjective norm negatively affects the interest of accounting students to become an entrepreneur. Third factor, accounting and business management does not affect the interest of accounting students to become an entrepreneur as a career choice.
Keywords: Accounting and Business Management Competencies; Attitude Toward Entrepreneurials; Entrepreneur; Interest; Subjective Norm.