FACTORS THAT INFLUENCE THE INTEREST OF ACCOUNTING STUDENTS TO BECOME EXTERNAL AUDITORS

This research aims to analyze the influence of the intrinsic value of work, social values, work environment, personality, financial rewards, considerations job market, professional recognition, professional training on accounting student interests in choosing a career into an external audit. Samples used in 113 accounting students in the final semester or already following auditing course 1 and auditing course 2, from 7 colleges in Solo, Salatiga, Semarang, and Yogyakarta. Analysis techniques used multiple linear regression analysis. As a result of this study, the intrinsic value of the work financial rewards, and job market considerations have a significant positive effect interest in accounting students in choosing a career to be external audit. Variables of social values, work environment, personality, professional recognition, and professional training are not and insignificant to the interest of accounting students in selecting career to become an external audit.


INTRODUCTION
According to Law No. 5 of 2011 article (1), a public accountant is a person who has obtained permission to provide services as stipulated in this law.
Based on data compiled from the Financial Services Authority the number of public accountants in Indonesia as of December 31, 2019 amounted to 760 people. The number of public accountants in Indonesia is very low compared to other countries in Southeast Asia.
Accounting is one of the most in-demand majors for students today, but not many accounting scholars can pursue a career as a public accountant. The factors that influence students in choosing a career to become a public accountant have been outlined in several previous studies.
The authors summarize from 24 previous studies from 2011 to 2019, there are 8 dominant factors that show different results from some researchers. The eight factors became independent variables in the study.

RESEARCH METHODS
The sampling method in this study uses convenience sampling (also known as Haphazard sampling) is a type of non-random sampling where the target population members meet certain practical criteria. (Etikan, 2016).
The population of this study is accounting students of the final semester or accounting students who have received the subjects auditing 1 and auditing 2, assuming the final semester students have a more mature view of the desired job after graduating from college and students who have got auditing 1 and auditing 2 are assumed to already understand how the external work of the auditor.
From the population of 7 universities in Surakarta, Salatiga, Yogyakarta, and Semarang taken 10% of the population of each college to be a research sample. Data retrieval time starts from July 22 to August 14, 2020.

The Influence of Social Values on The Interest of Accounting Students in Choosing a Career to Become An External
Auditor.
From the table can be seen the level of significance of this variable is 0.935 > 0.20 and the t calculated value is -0.082 <t table 1.289 so that H0 is accepted and H2 is rejected. Thus it can be described that the higher or lower the social values of an external auditor profession will not affect the interest of accounting students to choose such a career.

The effect of the work environment on the interest of accounting students in choosing a career becomes an external auditor.
From the table can be seen the significance of this variable is 0.374 > 0.20 and the t count value is 0.893 < t table 1,289 so that H0 is accepted and H3 is rejected. This shows that the work environment has no effect and is insignificant to the interest of accounting students in choosing a career to be an external auditor. Thus it can be described that the better the working environment of an external auditor profession will not affect the interest of accounting students to choose the career.

The influence of personality on the interest of accounting students in choosing a career to become an external auditor.
From the table can be seen the level of significance of this variable is 0.752 > 0.20 and the t calculated value is 0.317 <t table 1,289 so that H0 is accepted and H4 is rejected. Thus it can be described that the higher or decreased personality of an external auditor profession will not affect the interest of accounting students to choose the career.

The effect of financial rewards on the interest of accounting students in choosing a career becomes external
auditor.
This indicates that the financial award has a significant positive effect on the interest of accounting students in choosing a career to become an external auditor, thus it can be described that the higher the financial award of an external auditor profession then the higher also the interest of accounting students to choose the career.

Influence of job market considerations on the interest of accounting students in choosing a career to become an external auditor.
From the table can be seen the significance level of this variable is 0.139 < 0.20 and the calculated t value is 1,489 >t table 1,289 so that H6 is accepted and H0 is rejected. This indicates that job market considerations have a significant positive effect on the interest of accounting students in choosing a career to be an external auditor.
Thus it can be described that the higher the consideration of the job market of an external auditor profession then the higher also the interest of accounting students to choose the career. H0 is accepted and H8 is rejected. Professional training has no effect and is insignificant to the interest of accounting students in choosing a career to become an external auditor. Thus it can be described that the higher the professional training of an external auditor profession will not affect the interest of accounting students to choose the career.

The influence of professional recognition on the
Based on the results of data retrieval and processing that has been done, the results of the research can be concluded as follows: 1. The intrinsic value of the work has a significant positive effect on the interest of accounting students into external auditors.
2. Social values have no effect and are insignificant to the interests of accounting students to become external auditors.
3. The work environment has no effect and is insignificant to the interest of accounting students to become external auditors.
4. Personality has no effect and insignificant interest in accounting students becoming external auditors.
5. Financial awards have a significant positive effect on the interest of accounting students into external auditors.
6. The consideration of the job market has a significant positive effect on the interest of accounting students into external auditors.
7. Professional recognition has no effect and insignificant interest in accounting students becoming external auditors.
8. Professional training has no effect and insignificant interest in accounting students becoming external auditors.