Factors Affecting Accounting Students In Choosing Accounting Career Path

This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia. In this study, data were collected using questionnaire survey and analyzed using multiple linear regression. The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students


INTRODUCTION
Accountant is considered a very promising career in the future, with very good prospects and various opportunities in the business sector. The development of various business sectors has an impact on the increasing employment offered for accounting career paths. However, in Indonesia the number of professional accountants is relatively minimal compared to other ASEAN countries.
According to Institute of Indonesia Chartered Accountants (IAI) out of 589 universities in Indonesia there were 265,000 more active accounting students (Ikatan Akuntan Indonesia, 2016). In addition, Indonesia ranked first in graduate number among all ASEAN countries with 45% contribution from 77,330 ASEAN accounting student graduates. In other words, there are 35,000 people per year who are graduates of accounting students in Indonesia (World Bank, 2014). Of course this number shows that Indonesia has a great opportunity to become the country with the strongest accounting profession in the region. However, of this number there are only 24,000 graduates of accounting students who are registered as professional accountants in the professional organization of the Indonesian Institute of Chartered Accountants (IAI). Therefore, Indonesia certainly needs a good strategy so that Indonesian professional accountants excel in the region.
Regarding free labor movement in ASEAN Economic Community, registered accountants can now work in ASEAN countries. This condition is certainly an opportunity for accountants in Indonesia, given the very large accountant services market. On the other hand, this also becomes a challenge for Indonesian accountants to compete with accountants from other countries. Therefore, accountants in Indonesia must prepare themselves as well as possible by improving the quality.
To improve the quality of accountants, one of them is through education in tertiary institutions, because through tertiary institutions it can produce excellence graduates who are ready to be placed in professional works. In this sense, accounting students are required to understand and plan their career path. Career path is a job position held by an individual for a lifetime (Joseph et al. 2012). It involves planning and career strategies to achieve particular life-time job position. There are various categories in the field of accounting that students can choose for their career paths such as public accountants, educator accountants, corporate accountants and government accountants (Wijayanti, 2001). Students are free to determine what career paths they will take later. As a result, student needs to consider various important aspects regarding his career choice.
This study aims to examine factors that influence accounting students in choosing their career path. Previous studies have highlighted various factors that influence their career paths such as intrinsic motivation (Ng et al., 2017), extrinsic motivation (Odia and Ogiedu 2013;Porter and Woolley, 2014;Thing and Jalaludin, 2018), influence of third parties (Effendy et al., 2017), career exposure (Ghani and Said, 2009), and social values (Wijayanti, 2001;Trihutama, 2014). These previous studies have reported various results regarding the drivers for student career path. In this regard, theoretical framework is needed for these mixed results. Among the studies, Ng et al., 2017 used Social Cognitive Career Theory, meanwhile Thing andJalaludin (2018) employed social cognitive theory. This study uses Social Cognitive Career Theory as it is extension of social cognitive theory to view career choice. It is revisited empirical model from Ng et al. (2017) by adding variable social value, and tested for Indonesian context. Social Cognitive Career Theory, also known as the SCCT, is employed as a theoretical lens to this study. According to Schoenfeld et al. (2017) The theory is an extention of Social Cognitive Theory that previously developed by Bandura in 1986. SCCT states that there are reciprocal relationships between individuals, individual behavior and the environment which then contributes to the formation of academic and career interests (Schoenfeld et al. 2017). Social cognitive career theory provides a comprehensive framework that seeks to explain a dynamic process that leads to academic development and career choices. The process of social cognitive career theory is influenced by various personal inputs, and environmentalsituational factors that are interrelated and change every time (Schoenfeld et al. 2017).
Furthermore, according to Schoenfeld et al. (2017) social cognitive career theory includes the relationship between self-efficacy, outcome expectation, and goals. In social cognitive career perpective, goal is defined as the determination to engage in certain activities including plans, aspirations or intentions. While Self-efficacy is a belief and thought about one's ability to achieve the desired level of performance. The stronger self-efficacy in a person, the more likely he achieves a better performance (Bandura cited by Schoenfeld et al. 2017). The theory also views outcome expectation is formed as a result of individual expectations about the consequences of their behavior (Vroom, cited by Schoenfeld et al. 2017). Therefore, based on social cognitive career theory students who have confidence in their own abilities in the field of accounting (self-efficacy) and expect the results of doing work in the field of accounting (outcome expectation) will direct their goals to become an accountant. This study uses the dependent variable which is the career path chosen by accounting students (Ng et al. 2017), while the independent variable consists of intrinsic motivation, extrinsic motivation, influence of third parties, career exposure (Ng et al. 2017) and social values (Wijayanti, 2001) which is expected to have a relationship with social cognitive career theory.
Intrinsic motivation is defined as something or activities that bring personal satisfaction done by someone when he/she acts because of his own interests or challenges and is not influenced by external factors such as reward, pressure or enforcement (Ryan and Deci, 2000). Previous research conducted by Odia and Ogiedu (2013) shows that intrinsic motivation is an important factor for accounting students. The findings prove that intrinsic motivation can positively influence the career path of accounting students. Students choose accounting just because accounting is interesting. Ng et al. (2017) found that personal factors including self interest and ability become major influential factors for accounting students and their career paths in accounting. These factors intrinsically motivate students to study accounting.
The influence of intrinsic motivation on accounting student career paths is identified in social cognitive career theory in relation to self-efficacy factors towards career goals. Intrinsic motivation arises from within a person because he feels attracted, having interests and knowledge, also having abilities in something they like which then influences the behavior of individuals to show his abilities. Therefore, based on self-efficacy, accounting students will be influenced by their belief in their abilities and knowledge in accounting that will direct them to their goals of becoming an accountant. The higher the influence of intrinsic motivation, the stronger in achieving their goals of becoming accountants. Therefore, the first hypothesis in this study is as follows: H1= Intrinsic motivation has a positive effect on the career path of accounting students.
Extrinsic motivation can be described as a factor that influences individuals to perform tasks that they dislike when they are attracted by external rewards (Thing and Jalaludin, 2018). Porter and Woolley (2014) and Ng et al. (2017) found extrinsic motivation such as high salary and job availability, have no significant relationship with the career path of accounting students. They concluded that the effect of extrinsic motivation is weak compared to the effect of intrinsic motivation. On the contrary, Odia and Ogiedu's (2013) showed that work-related factors including high salaries and job prospects influence the career path choices made by accounting students.
The influence of extrinsic motivation on accounting student career paths is identified in social cognitive career theory in relation to outcome expectation towards career goals. Extrinsic motivation comes from outside oneself which includes the physical environment such as real rewards or salary and external characteristics include the availability of jobs and high prestige of being an accountant who is believed to influence the behavior of accounting students in determining career path choices. Therefore, based on the outcome expectation, accounting students believe that if they do work as accountants, they will get high salaries, have high prestige and the availability of jobs for them when they graduate, so that it will direct their goals to become an accountant. The higher students' extrinsic motivation, the the stronger in achieving their goals of becoming accountants. Therefore, the formulation of the second hypothesis in this study is as follows: H2= Extrinsic motivation has a positive effect on the career path of accounting students.
Influence of third parties such as individuals or groups of people including family members, friends, lecturers, career consultants, the public and the media. Several previous studies have shown that the influence of third parties is one of the important factors influencing the career path of accounting students (Ng et al. 2017). Previous research revealed that accounting students are influenced by the guidance of parents, relatives, lecturers and friends when deciding on their career paths (Porter and Wolley, 2014). According to Effendy et al. (2017) parents can influence their children in determining their career path choices. However, research conducted by Hsiao and Nova (2016) concluded that influence by third parties was less significant.
The influence of a third party on the accounting student career path is identified in social cognitive career theory in relation to self-efficacy factors towards career goals. The third parties are students' social environment which includes family, friends, lecturers, career consultants, the community and the media around accounting students. They influence the behavior of accounting students in determining their career path choices. In determining the goals of accounting students to become accountants can be influenced by plans, aspirations or intentions of parents, friends, lecturers, career consultants, the community and the media. Regarding selfefficacy, students who believe in their own abilities in the field of accounting and get support from parents, friends, lecturers, career consultants, the public and the media to become an accountant will be increasingly motivated to achieve their goals to become accountants. Therefore, the higher the influence of third parties to the students, the the stronger in achieving their goals of becoming accountants. Therefore, the the third hypothesis in this study is as follows: H3= The third party has a positive effect on the career path of accounting students.
Career exposure refers to student exposure to career-related information. Career exposure from professional accountants and universities has a positive relationship with the career path of accounting students (Ng et al. 2017). In the field of accounting, the role of professional accountants is very immense in providing information on career development for accounting graduates (Ghani et al. 2008). The importance of this career information for every student to know the nature of the work of accountants and the types of careers offered. If more career information is obtained by students, then students can make better decisions in choosing their career path (Ghani and Said, 2009).
Research conducted by Ghani et al. (2008) showed that some of the students had gained some form of exposure during their lectures. Career exposure is obtained from lecturers as well as through career talks provided by professional accounting bodies and counseling sessions. Furthermore, research conducted by Hutaibat (2012) shows that accounting students are more interested in becoming financial accountants than management accountants, because the career exposures given in financial accountant careers are more than the career accountants in management accountants at universities. In addition, research by Sugahara and Boland (2006) and Ng et al. 2017 shows that career exposure about careers related to accounting by professional accountant bodies influences the choice of career paths for accounting students.
The influence of career exposure on accounting student career paths is identified in social cognitive career theory in relation to self-efficacy factors towards career. Higher education holds essential role in providing career exposure for their students. The university can collaborate with a professional accountant body that will provide career exposure including information, seminars and trainings within the university which are attended by accounting students, so that students will have knowledge and abilities in the field of accounting which then shape student confidence in their abilities and influence accounting student behavior in determining career path choices. Therefore, students with good self-efficacy who have the support of a professional accountant body will have confidence in their abilities and will direct them towards their goals of becoming an accountant. The higher the influence of career exposure to students, the the stronger in achieving to reach their goals of becoming accountants. Therefore, the fourth hypothesis in this study is as follows: H4= Career exposure has a positive effect on the career path of accounting students.
Social values are factors that show a person's ability to the community or a person's value is seen from the perspective of other people in the environment. Social values are considered in choosing a profession (Stolle cited by Wijayanti, 2001). Wijayanti's research (2001) revealed that social value is something that students consider in choosing their career. In this study the views of accounting students on these matters also differ according to which type of the chosen career path. However, research conducted by Trihutama (2014) shows that social values do not significantly influence the choice of career paths of students as public accountants or non-public accountants. The influence of social values on accounting student career paths is identified in social cognitive career theory in relation to outcome expectation factors toward career goals. Social values include opportunities to interact and cooperate with others as well as opportunities to carry out social activities and hobbies that will influence the behavior of accounting students in determining career path choices. Based on the outcome expectation, accounting students believe that if they do the work of becoming an accountant, they can interact and work together with others and have the opportunity to do their social activities and hobbies, so that it will direct their goals to become an accountant. Therefore, the higher the social values, the higher the decision of students to reach their goals of becoming accountants. Therefore, the fifth hypothesis in this study is as follows: H5= Social values have a positive effect on the career path of accounting students.

METHODS
The population in this study were undergraduate students of Accounting at six universities in Semarang, Indonesia. The respondents are accounting students in class of 2016 and 2017 from saveral biggest universities in Semarang City (Universitas Diponegoro, Universitas Negeri Semarang, Universitas Katolik Soegijapranata, Universitas Dian Nuswantoro, Universitas Sultan Agung, Universitas Semarang). According to Higher Education Database (PD Dikti) there are total 3,072 students of Accounting 2016 and 2017 from these six universities. To obtain adequate sample, the sample size is calculated using Slovin formula as follows (Umar, 2003): Based on the calculation above, it is known that the minimum number of samples for this study is 97 accounting students in Semarang City. The questionnaire was distributed via the Google form link by researchers to undergraduate students of Accounting 2016 and 2017 at six universities in the city of Semarang (UNDIP, UNNES UNIKA, UDINUS, UNISSULA, USM). Google form were used to make questionnaire easier conveyed to respondents. Thus respondents were easier to answer the questionnaire, as well as saving time considering the study was conducted at six universities in the city of Semarang.
The dependent variable in this study is the career path chosen by accounting students by asking what they would do after graduating from universities. Meanwhile, the independent variables are intrinsic motivation, extrinsic motivation, third party influence, career exposure and social values. The variables in this study were measured using a 5-point Likert scale in which the measurement for both the dependent variable and the independent variable can be seen in Table 1. Extrinsic motivation can be described as a factor that influences individuals to perform tasks they dislike when they are attracted by external rewards (Thing and Jalaludin, 2018). Odia dan Ogiedu, 2013 I choose accounting course because there will be jobs available for me when I graduated I choose accounting course because there will always be a great job market demand for people like me I can get high-paying job if I graduate with accounting degree Being an accountant has a lot of prestige The accounting profession is well respected Influence by third parties. Career exposure is information about future careers available to students. This information can be received from third parties or through experience (Ng et al. 2017). Hutaibat, 2012 I am aware of the existence of professional bodies and qualifications for accounting students I am given real case studies at university Seminars and workshops in accounting are provided at universities There are plenty of job opportunities for accounting students There is support from the professional bodies to accounting students  Wijayanti, 2001). Wijayanti, 2001 In my opinion, the career path of accounting provides more opportunities for social activities.
In my opinion the career path of accounting provides more opportunities to interact with others.
In my opinion, the accounting career path provides more opportunities for running a hobby.
In my opinion, the accounting career path pays more attention to individual behavior at work. In my opinion, the accounting career path provides more opportunities to work with experts in other fields This study uses multiple linear regression analysis. Regression analysis is used to test the influence and direction of the relationship between two or more independent variables (X) with the dependent variable (Y) (Ghozali, 2006

RESULTS AND DISCUSSION
The research questionnaire was collected as many as 181 respondents which is larger than 97 respondents as the required minimum sample. It consists of a number of undergraduate students in the 2016 and 2017 class year from six universities in the city of Semarang classified by gender, year level and university. Based on the above details, male respondents were 37 people or 20.4%, while female respondents were 144 or 79.6% of the total respondents. In other words, there are more female respondents than male respondents. Another characteristic is the year of the class of students where the most respondents are undergraduate students of accounting 2016 with the number of respondents as many as 107 people or 59.1%, while for undergraduate students of accounting 2017 with the number of respondents as many as 74 people or 40, 9%. In this study, UNDIP was in first place with 58 respondents or 32%, second was UDINUS and UNISSULA with 27 respondents or 14.9%, third was USM with 26 respondents or 14.4%, the fourth is occupied by UNNES with 22 respondents or 12.2% and the last is UNIKA with 21 respondents or 11.6%. Table 5 shows the results of descriptive statistical analysis of each variable from 181 respondents. These variables include intrinsic motivation, extrinsic motivation, third party influences, career exposures, social values and career paths. The intrinsic motivation variable consists of 5 questions that are measured on a 5-point Likert scale. The actual range of respondents' answers to the intrinsic motivation variable is 12-25 points with a standard deviation of 2.899 while the theoretical range is 5-25 points. The actual mean mean range is 19.98 where the value is greater than the theoretical mean mean of 15, which means that the average respondent agrees to each construct in the intrinsic motivational factor of the career path. The extrinsic motivation variable consists of 5 questions which are measured on a 5-point Likert scale. The actual range of respondents' answers to extrinsic motivation is 12-25 points, with a standard deviation of 2.944 while the theoretical range is 5-25 points. The actual mean mean range is 20.28 where the value is greater than the theoretical mean mean of 15, which means that the average respondent agrees to each construct in the extrinsic motivation factor.
Influence of third parties variable consists of 5 questions which are measured on a 5-point Likert scale. The actual range of respondents' answers to third party influences is 5-23 points, with a standard deviation of 3.527 while the theoretical range is 5-25 points. The actual mean mean range is 15.20 where the value is greater than the theoretical mean mean of 15, which means that the average respondent is neutral with respect to each construct in the third party influence factor.
The career exposure variable consists of 5 questions that are measured on a 5-point Likert scale. The actual range of respondents' answers for career exposure is 12-25 points, with a standard deviation of 2.452 while the theoretical range is 5-25 points. The mean value of the actual range is 20.09 where the value is greater than the theoretical mean range of 15 which means that the average respondent agrees to each construct in the career exposure factor.
The social values variable consists of 5 questions which are measured on a 5-point Likert scale. The actual range of respondents' answers to social values is 11-25 points, with a standard deviation of 2.557 while the theoretical range is 5-25 points. The actual mean mean range is 17.93 where the value is greater than the theoretical mean mean of 15, which means that the average respondent agrees to each construct in terms of social values. As can be seen from table 6 above, the Kolmogorov-Smirnow value is 0.490 with a significance at 0.970 which is greater than the 0.05 significance so that it can be said that the data is normally distributed.   (2019) The multicollinearity test results are presented in Table 7, which shows that the variables of intrinsic motivation, extrinsic motivation, influence of third parties, career exposures and social values have tolerance values ≥ 0.10 and VIF values ≤ 10. So it can be said that all independent variables do not occur multicollinearity. Table 8 shows that the results of Sig. heteroscedasticity test on each independent variable >0.05, so it can be concluded that all the research variables do not occur heteroscedasticity or free of heteroscedasticity. Based on the results of the multiple linear regression analysis, the regression model in the formula is as follows:   (2019) Based on the R2 and adjusted R2 test results above shows that the value of adjusted R² is 0.488 (48.8%). This value implies that the independent variable intrinsic motivation, extrinsic motivation, the influence of third parties, career exposure and social values affect the career path by 48.8%, while the remaining 51.2% is influenced by other factors.  Table 10 shows that the F value of 35,364 with sig. 0,000 which is smaller than 0.050, so it can be concluded that the independent variables of intrinsic motivation, extrinsic motivation, influence of third parties, career exposures and social values together are able to influence the career path of accounting students.  Table 11 shows that the variables of intrinsic motivation, extrinsic motivation, career exposure and social values have a significant value <0.05 so that the variables of intrinsic motivation, extrinsic motivation, career exposure and social values affect the career path, while for third-party influence variables have a significant value of 0.422> 0.05, so that third-party variables do not affect the career path.

Intrinsic Motivation Have a Positive Effect on the Career Path of Accounting Students
The results of the first hypothesis (H1) show that the intrinsic motivation variable has a coefficient of 0.465 with a significance value of 0.000 <0.05, then the first hypothesis (H1) "Intrinsic motivation has a positive effect on the career path of accounting students", accepted.
Hypothesis 1 test results mean that when the influence of intrinsic motivation is high, the higher the level of decision making of accounting students towards their career paths. Most students reflect that they chose accounting as their chosen career path because accounting is attractive and they will be happy if they become an accountant. The results of this study are consistent with research conducted by Ng et al. (2017) and Thing and Jalaludin (2018) the results of the analysis show that intrinsic motivation influences the career path of students, where most respondents choose accounting as their career path because they like to count and consider accounting attractive.
The results of the study are also consistent with social cognitive career theory in the presence of self-efficacy factors, and goals that are influenced by individual behavior. Intrinsic motivation arises from within a person because they feel attracted, have interests and knowledge and abilities in something they like which then influences the behavior of individuals to show their abilities. Therefore, based on self-efficacy, accounting students will be influenced by their belief in their abilities and knowledge in accounting that will direct them to their goals of becoming an accountant. The higher the influence of intrinsic motivation, the higher the decision of students to reach their goals of becoming accountants.

Extrinsic Motivation Have a Positive Effect on the Career Path of Accounting Students
The second hypothesis test result (H2) shows that the extrinsic motivation variable has a coefficient of 0.143 with a significance value of 0.041 <0.05, then the second hypothesis (H2) "Extrinsic motivation has a positive effect on the career path of accounting students", accepted.
Hypothesis 2 test results mean that when the influence of extrinsic motivation is high, the higher the level of decision making of accounting students towards their career paths. Most students choose accounting as their profesion because they consider that there are jobs available and a large labor market demand for graduates of accounting. The results of this study differ from studies conducted by Ng et al. (2017) and Thing and Jalaludin (2018) show that extrinsic motivation does not affect the career path of accounting students. The main reason for the insignificant relationship between extrinsic motivation and career path is because accounting students today prefer to pay attention to internal rewards and satisfaction rather than external rewards such as salary and job enhancement. Not only that, accounting graduates do not really consider salary and benefits in their career path decisions, because they know enough about the average salary level for new accounting graduates who are considered low.
The results of the study are also in accordance with the theory of social cognitive career in the presence of outcome expectation and goals factors that are influenced by individual behavior and physical environment. Extrinsic motivation comes from outside oneself which includes the physical environment such as real rewards or salary and external characteristics include the availability of jobs and high prestige of being an accountant who is believed to influence the behavior of accounting students in determining career path choices. Therefore, based on the outcome expectation, accounting students believe that if they do work as an accountant, they will get high salaries, have high prestige when becoming an accountant and the availability of jobs for them when they graduate, so that it will direct their goals to become a accountant. The higher extrinsic motivation, the higher the decision of students to reach their goals of becoming accountants.

Third Party Have a Positive Effect on the Career Path of Accounting Students
The results of the third hypothesis test (H3) indicate that the third-party influence variable has a coefficient of 0.039 with a significance value of 0.422> 0.05. From Beta value (β), we can see that Beta of H3 is positive, but statistically not significant at the level of 1%, 5%, 10%. So, theoretically the hypothesis H3 is supported, but it is not statistically significant.
Hypothesis 3 test results mean that the lower the influence of a third party, the lower the student determines his career path. This is because most students are only influenced by parents and friends in determining their career path choices. While the influence of lecturers, community career consultants and the media is low.
The results are consistent with research conducted by Ng et al. (2017) shows that the majority of undergraduate students in Accounting are not affected by family, friends, lecturers, career consultants, the community and the surrounding media in determining decision for their career paths. However, Thing and Jalaludin (2018) found a significant negative relationship between the two variables. The negative relationship found is believed to be because most of today's young people, including accounting students, opt for differences. They have their own thoughts and desires about what they want and they don't like getting too much influence from others in making decisions like in deciding career paths. In addition, accounting is a very specific career path in which not every one is knowledgeable for making career suggestion. However, lectures and career consultants are expected to have significant influence on student's career path. A possible explanation for this may be the lack of adequate support from lecturer and career consultant regarding career path in accounting. This implies that lecturer and career consultant need to enhance their involvement in facilitating students to make decision of their career path.

Career Exposure Have a Positive Effect on the Career Path of Accounting Students
The fourth hypothesis test results (H4) career exposure variable has a coefficient of 0.262 with a significance value of 0.003 <0.05 then the fourth hypothesis (H4) "Career exposure has a positive effect on the career path of accounting students", accepted. Hypothesis 4 test results mean that the more career exposures received by accounting students, the stronger the accounting students will be in determining their career path. Most accounting students think that they know of a professional accountant body and agree that there are supports from the professional accountant body for them through seminars and trainings conducted at their universities.
The results are consistent with research conducted by Ng et al. (2017), students need enough information about accounting career exposures to choose the career path they choose. However, the research of Thing and Jalaludin (2018) is not significant to the career path of accounting students because they might realize that sometimes the information they receive is different from reality. This is because, usually informants try to provide positive information about careers in accounting to accounting students in the hope they can join in that field.
The results of the study are also in accordance with social cognitive career theory in the presence of self-efficacy factors, and goals that are influenced by individual behavior and social environment. The social environment can include the university environment of accounting students. The university will collaborate with a professional accountant body that will provide career exposure including information, seminars and trainings within the university which are attended by accounting students, so that students will have knowledge and abilities in the field of accounting which then shape student confidence in their abilities and influence accounting student behavior in determining career path choices. Therefore, based on self-efficacy students who have the support of a professional accountant body will have confidence in their abilities and will direct them towards their goals of becoming an accountant. The higher the influence of career exposure, the higher the decision of students to reach their goals of becoming accountants.

Social Values Have a Positive Effect on the Career Path of Accounting Students
The results of the fifth hypothesis test (H5) variable social values have a coefficient of 0.173 with a significance value of 0.023 <0.05, then the fifth hypothesis (H5) "Social values have a positive effect on the career path of accounting students. ", Accepted.
Hypothesis 5 test results mean that the higher the influence of social values, the higher the level of decision making of accounting students on their career paths. Most students agree that the accounting career path will give them the opportunity to interact and work together with experts in other fields. The results of this study are consistent with research conducted by Wijayanti (2001) whose analysis shows that social values affect the career path of students, where students who choose careers as public accountants and educator accountants assume that they have more opportunities to interact with people other. However, Trihutama's research (2014) shows that social values have no effect on student career decision.
The results of the study are also in accordance with the theory of social cognitive career in the presence of outcome expectation factors, and goals are influenced by individual behavior and social environment. The social environment includes social values in the community that are around accounting students, where the social values include opportunities to interact and cooperate with others as well as opportunities to carry out social activities and hobbies that will influence the behavior of accounting students in determining career path choices. Based on the outcome expectation, accounting students believe that if they do the work of becoming an accountant, they can interact and work together with others and have the opportunity to do their social activities and hobbies, so that it will direct their goals to become an accountant. Therefore, the higher the social values, the higher the decision of students to reach their goals of becoming accountants.

CONCLUSIONS
This research aims to examine a number of factors that can influence career decision making to accounting students. Social Cognitive Career Theory is employed as a theoretical lens to see reciprocal relationships between individuals, individual behavior and the environment which then contributes to the formation of academic and career interests. The results show that intrinsic motivation, extrinsic motivation, career exposure and social values positively and significantly affect Accounting undergraduate students in determining their career path choices. While third parties positively influence Accounting students in determining career path choices but it is not statistically significant. This indicates that Accounting students are not strongly influenced by parents, friends, lecturers, career consultants, the public and the media in making career path choices.
The findings have important implications for developing accounting stundents' career path. University can produce policies and procedures focusing on students' extrinsic motivation, career exposure, third party and particular social values. However, as the result is not statistical significant, it is apparently lack of third party involvement in campuses. Thus it suggests more involvement from the third party particularly from lecturers and career consultants who are considered most knowledgeable in accounting career path comparing other third parties.
This study has several limitations. Adjusted R2 are 0.488 or 48.8% so this shows that there is still a remaining 51.2% which is influenced by other factors beyond the factors used in this study. In addition, this research sample uses a standard error of 10% instead of 5%, in this sense the number of samples is less than the required number. Based on the limitations of this study, the advice given for further research includes, for further research, it can consider adding other variables that have the potential influence on the career path of accounting students and can add more samples thus that the results are more robust.