<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "https://jats.nlm.nih.gov/publishing/1.3/JATS-journalpublishing1-3.dtd">
<article xmlns:xlink="http://www.w3.org/1999/xlink" dtd-version="1.3" article-type="research-article" xml:lang="en"><front><journal-meta><journal-id journal-id-type="issn">2541-6111</journal-id><journal-title-group><journal-title>Riset Akuntansi dan Keuangan Indonesia</journal-title><abbrev-journal-title>reaksi</abbrev-journal-title></journal-title-group><issn pub-type="epub">2541-6111</issn><issn pub-type="ppub">1411-6510</issn><publisher><publisher-name>Universitas Muhammadiyah Surakarta</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.23917/reaksi.v9i3.6612</article-id><article-categories/><title-group><article-title>Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta</article-title></title-group><contrib-group><contrib contrib-type="author"><name><surname>Lintang</surname><given-names>Kurniawati</given-names></name><address><country>Indonesia</country><email>lk123@ums.ac.id</email></address><xref ref-type="aff" rid="AFF-1"/><xref ref-type="corresp" rid="cor-0"/></contrib><contrib contrib-type="author"><name><surname>Wijayanti</surname><given-names>Rita</given-names></name><address><country>Indonesia</country></address><xref ref-type="aff" rid="AFF-1"/></contrib><contrib contrib-type="author"><name><surname>Kholis</surname><given-names>Nur</given-names></name><address><country>Indonesia</country></address><xref ref-type="aff" rid="AFF-2"/></contrib></contrib-group><aff id="AFF-1">Universitas Muhammadiyah Surakarta</aff><aff id="AFF-2">Sekolah Tinggi Ilmu Ekonomi Surakarta</aff><author-notes><corresp id="cor-0"><bold>Corresponding author: Kurniawati Lintang</bold>, Universitas Muhammadiyah Surakarta .Email:<email>lk123@ums.ac.id</email></corresp></author-notes><pub-date date-type="pub" iso-8601-date="2024-12-31" publication-format="electronic"><day>31</day><month>12</month><year>2024</year></pub-date><pub-date date-type="collection" iso-8601-date="2024-12-31" publication-format="electronic"><day>31</day><month>12</month><year>2024</year></pub-date><volume>9</volume><issue>3</issue><fpage>371</fpage><lpage>381</lpage><history><date date-type="received" iso-8601-date="2024-9-10"><day>10</day><month>9</month><year>2024</year></date><date date-type="rev-recd" iso-8601-date="2024-10-27"><day>27</day><month>10</month><year>2024</year></date><date date-type="accepted" iso-8601-date="2024-11-3"><day>3</day><month>11</month><year>2024</year></date></history><permissions><copyright-statement>Copyright (c) 2025 Riset Akuntansi dan Keuangan Indonesia</copyright-statement><copyright-year>2025</copyright-year><copyright-holder>Riset Akuntansi dan Keuangan Indonesia</copyright-holder><license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by-nc-sa/4.0/"><ali:license_ref xmlns:ali="http://www.niso.org/schemas/ali/1.0/">https://creativecommons.org/licenses/by-nc-sa/4.0/</ali:license_ref><license-p>This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.</license-p></license></permissions><self-uri xlink:href="https://journals2.ums.ac.id/reaksi/article/view/6612" xlink:title="Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta">Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta</self-uri><abstract><p>The aim of this research is to find out the factors influencing student dynamics in their choice of career as auditors. This is quantitative research with a student focus of the Accounting Studies Program on PTMA in Central Java and D.I. Yogyakarta to give a deeper understanding and consider the complex and diverse factors influencing individual career decisions, in particular the choice of career as an auditor. A sample of 243 respondents matched the purposive sampling criteria. Data analysis using SEM-PLS with SMARTPLSanalytical tool 3. The results of the research showed that 1) motivation is able to influence gender stereotypes in the choice of career as an auditor. 2) Financial appreciation is capable of influencing gender- stereotypes in the selection of a career as an auditor. 3) Market considerations are capable of affecting gender stereotypes when choosing a career in the role of auditor. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not directly affect career choices as an auditor.</p></abstract><kwd-group><kwd>Motivation</kwd><kwd>Financial Rewards</kwd><kwd>Market Consideration</kwd><kwd>Gender Stereotype</kwd><kwd>carier choice</kwd></kwd-group><custom-meta-group><custom-meta><meta-name>File created by JATS Editor</meta-name><meta-value><ext-link ext-link-type="uri" xlink:href="https://jatseditor.com" xlink:title="JATS Editor">JATS Editor</ext-link></meta-value></custom-meta><custom-meta><meta-name>issue-created-year</meta-name><meta-value>2024</meta-value></custom-meta></custom-meta-group></article-meta></front><body><sec><title>INTRODUCTION</title><p>Every year, the number of accounting graduates from colleges continues to rise. This increase is due to the belief in stable career opportunities for future accounting graduates, especially in their field of profession. One of the career options available to them is to be an auditor, a professional who listens to evidence and makes conclusions based on the discretion of <xref ref-type="bibr" rid="BIBR-26">(R.A, 2018)</xref>. In Indonesia, the profession of auditor has been formally divided into three areas: government auditors, internal auditors, and independent auditors, better known as public accountants. According to data from the Indonesian Association of Public Accountants (IAPI), as of July 24, 2020, there are 4,997 auditors registered with the IAPI. Of these, 1,832 people already have a CPA (Certified Public Accountant) certificate, while 3,165 others do not have an<xref ref-type="bibr" rid="BIBR-17">(I.A.P.I., 2023)</xref>. The number of auditors is still low compared to the number of graduates in accounting and the population. A number of public assumptions have also spread widely in society regarding this.</p><p>Indonesia actually has a lot of human resources (HRMs) that have great potential to be high-quality auditors. This can be seen from the achievements of the Financial Inspectorate (FBI) of the Republic of Indonesia in the role of external auditor for the International Atomic Energy Agency (IAEA) during the period 2016–2021, as well as external inspector of the Internal Anti- Corruption Academy (IACA) in the periods 2015–2016 and 2018–2020 (2023). In addition, BPK RI has also been selected as an external inspector for the International Maritime Organization (IMO) for the upcoming period 2020–2023, <xref ref-type="bibr" rid="BIBR-12">(Indonesia, 2023)</xref></p><p>There are a number of factors that become a major consideration for accounting students when they choose a career path after graduation, the first of which is motivation. Self-motivation refers to an individual’s internal urge that drives them to act without the need for external stimulus. Self- motivation is an important factor in everyday life because it can give a person the impetus to achieve the goal they want. Individuals who have strong self-motivation tend to strive to the maximum for their goals and are willing to make any effort necessary. Self- motivation can be seen in the desire to grow, the ability to take initiative and behave effectively, as well as the capacity to face failure. Especially in accounting students who have a strong self-motivation to become a public accountant or auditor, they will always try their best to realize their ideals. This can be identified through the passion for progress, the ability to act effectively, as well as the readiness to face possible failures. Self-motivation also has a positive impact on the individual’s interest in pursuing a career as an auditor. <xref ref-type="bibr" rid="BIBR-25">(Sardiman, 2005)</xref>, <xref ref-type="bibr" rid="BIBR-6">(Arifianto &amp; Sukanti, 2014)</xref>. Second, consider considerations related to financial aspects. Financial reward is one of the factors that greatly influence their decision to choose a career as a private auditor <xref ref-type="bibr" rid="BIBR-29">(Swasta, 2019)</xref>. Third is the job market situation, which can act as an indicator that affects the interest of accounting students in selecting careers as auditors <xref ref-type="bibr" rid="BIBR-13">(Dewi, 2018)</xref>. The fourth factor is the gender stereotype of the auditor profession, where stereotypes lead to an assessment of how a person judges the work of an auditor’s profession. <xref ref-type="bibr" rid="BIBR-22">(Navallas et al., 2017)</xref> discuss gender differences in the stereotyping of the audit profession and how this gender difference affects the intention to work in the field of audit. It greatly affects the interests of men and women differently in their intentions to enter this profession. These findings have contributed to auditing stereotypes as well as gender literature because very few previous studies have investigated the existence of gender differences in audited stereotype literature. This study has relevant implications for the organization of the <xref ref-type="bibr" rid="BIBR-3">(Amondarain et al., n.d.)</xref></p><p>Business development in the world today is developing very rapidly, including in the field of accounting. This pace of development requires all elements, both entrepreneurs and corporations, to be more prepared to face it. This situation requires a firm to have stable finances in order to survive and succeed in today’s business world. In order to ensure financial stability and sustainability, auditors have an important role to play in verifying and ensuring the reliability of financial statements to fit reality. The rapid impact of this development is also felt by students, especially those who study accounting. Students are required to improve their skills and knowledge to prepare for the world of work, especially in accounting. Colleges, especially accounting majors, are also under pressure to produce graduates who are competent and ready to compete in the world of work. They prepare students to become skilled scholars through an education that guides them according to the profession they are going to pursue.The prospects for a career as an auditor are considered very promising. However, the fact is, every year, the number of graduates in accounting is far greater than the increasing number of auditors in Indonesia. This situation actually creates a significant opportunity for accounting graduates to pursue a career in the field of audit.</p><p>The aim of this study is to find out the factors influencing the student's dynamics in their choice of career as an auditor. Given that the auditory profession also becomes one of the graduate profiles of the Accounting Studies Program, This research is a quantitative study using primary data from the distribution of the questionnaire. The population used was a student of the Accounting Studies Program at the PTMA in the Central Java region and D.I. Yogyakarta, who subsequently used the purposive sampling. analysis method using the SmartPLS3 tool. This study used independent variables of motivation, financial appreciation, labor market considerations, and variables intervening in gender stereotypes. While the dependent variable is consideration of a career as an auditor.\</p></sec><sec><title>LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT</title><sec><title>Theory of Planned Behavior (TPB)</title><p>This theory provides a framework for studying attitudes toward behavior. Based on the theory, the most important determinant of a person's behavior is the intensity of the behavior. The individual's intention to display a behavior is a combination of attitudes to display such behaviors and subjective norms. Individual attitudes toward behavior include beliefs about behaviors, evaluations of behavioral outcomes, subjective norms, normative beliefs, and motivations for obedience. The Theory of Planned Behavior is based on the assumption that humans are rational beings and use information that is possible for them systematically. People think about the implications of their actions before they decide to do or not do a particular behavior. In the TPB developed by <xref ref-type="bibr" rid="BIBR-1">(Ajzen &amp; Fishbein, 1998)</xref>, the behavior shown by individuals arises from the presence of intensity or intention to behave. Meanwhile, the emergence of behavioral intentions is not determined by subjective attitudes and norms but also by the control of behavioral perceptions. These three components interact and become indicators of intentions, which in turn determine whether a particular behavior will be carried out or not..</p></sec><sec><title>The theory of hope</title><p>The theory of hope is the tendency to act in a certain way depending on the strength or hope that such an action will be followed by something specific for each individual. <xref ref-type="bibr" rid="BIBR-21">(Merdekawati &amp; Sulistyawati, 2011)</xref>. This theoretical approach conveys that many people look far ahead to explain how a person is motivated. One of the figures who put forward this theory is the psychiatrist Vroom, (1964) who states that everyone will be motivated to do things toward a goal that he thinks is valuable, and he sees that what he does will help him achieve that goal (Koonz et al., 1989) in <xref ref-type="bibr" rid="BIBR-26">(R.A, 2018)</xref></p></sec><sec><title>Previous Research</title><p>Several studies related to career selection have been carried out by <xref ref-type="bibr" rid="BIBR-2">(Al-musadieq, 2018)</xref>, <xref ref-type="bibr" rid="BIBR-3">(Amondarain et al., n.d.)</xref>, <xref ref-type="bibr" rid="BIBR-8">(Balakrishnan, 2022)</xref>, and<xref ref-type="bibr" rid="BIBR-22">(Navallas et al., 2017)</xref>. The study conducted by some of the researchers sought to identify several variables that influenced career choices and focused on gender stereotypes that could influence a person's choice of employment. Research by <xref ref-type="bibr" rid="BIBR-23">(Nurhalisa, 2020)</xref> mentions that the development of motivation and labor market considerations can influence a person in choosing a career, but financial rewards are not overconsidered. Penelitin <xref ref-type="bibr" rid="BIBR-7">(Asyifa et al., 2022)</xref><xref ref-type="bibr" rid="BIBR-8">(Balakrishnan, 2022)</xref> mention that financial reward variables have a strong influence in terms of a person's career choice, especially in choosing a job. Another variable, the labor market consideration mentioned in the <xref ref-type="bibr" rid="BIBR-10">(Chairunnisa, 2014)</xref> study, states that the variable can influence a person in choosing a job. The job market consideration, according to <xref ref-type="bibr" rid="BIBR-16">(Hu, 1996)</xref> covers job availability, job security, career flexibility, and promotion opportunities as variables that a person often uses in implementing such variables.</p></sec><sec><title>Hypothesis Development</title><list list-type="order"><list-item><p>Motivation</p></list-item></list><p>According to <xref ref-type="bibr" rid="BIBR-25">(Sardiman, 2005)</xref>, self- motivation is a motive that becomes active and functional and does not need to be stimulated from the outside because there is an impulse from the individual to do something. Self-motivation can also be called internal motivation. In everyday life, self- motivation is needed because it can encourage a person to do what he wants.</p><p>Research by <xref ref-type="bibr" rid="BIBR-23">(Nurhalisa, 2020)</xref> and <xref ref-type="bibr" rid="BIBR-2">(Al-musadieq, 2018)</xref> stated that student motivation variables are considered in career choices. This is supported by  <xref ref-type="bibr" rid="BIBR-6">(Arifianto &amp; Sukanti, 2014)</xref> research, which states that motivational variables have a positive influence on student interest in choosing a career.</p><p>H1: Motivation influences student career choices as auditors.</p><list list-type="order"><list-item><p>Financial Award</p></list-item></list><p>Financial reward is considered to be the main attraction in giving satisfaction to employees because of the income earned in return for the work <xref ref-type="bibr" rid="BIBR-9">(Banowati, 2020)</xref>. This is because, up until now, financial justification includes wages, funds at the start of contracts, pension funds, and potential financial rewards as a measure to meet economic and physiological needs.</p><p>Research by <xref ref-type="bibr" rid="BIBR-7">(Asyifa et al., 2022)</xref> mentions that the variable financial reward affects the interest of accountants in choosing a career as auditors. This is reversed by <xref ref-type="bibr" rid="BIBR-23">(Nurhalisa, 2020)</xref> which states that financial reward is not so much considered in the choice of career as a student.</p><p>H2: Financial awards influence student career choices as auditors</p><list list-type="order"><list-item><p>Employment Market Considerations</p></list-item></list><p>Employment market considerations are closely related to jobs that can be obtained or accessed in the future. The kind of job with a wider job market will be more in demand by students than the type of job with a smaller job market. Employment market considerations are the main reason or important factor when a person is in time to determine his career yanti (2014). Research by <xref ref-type="bibr" rid="BIBR-23">(Nurhalisa, 2020)</xref> mentions that market consideration variables become something that is considered when students choose careers. This is reversed by the <xref ref-type="bibr" rid="BIBR-10">(Chairunnisa, 2014)</xref> study, which mentions that market considerations have no influence on students' interest in choosing jobs.</p><p>H3: Employment market considerations influence student career choices as an auditor</p><list list-type="order"><list-item><p>Gender Stereoype</p></list-item></list><p>Research by <xref ref-type="bibr" rid="BIBR-22">(Navallas et al., 2017)</xref> indicates that stereotypical gender variables influence a person's career choices. This is supported by research by <xref ref-type="bibr" rid="BIBR-3">(Amondarain et al., n.d.)</xref> that mentions that gender differences greatly influence career selection and job choices as an auditor in an audit firm.</p><p>The relationship between motivation and gender stereotypes in career choices is dynamic and interacting. Gender stereotypes can hinder an individual's motivation, but strong motivation can help overcome the stereotype and encourage individuals to pursue the careers they want. Individuals with high motivation tend to have strong convictions and resistance to obstacles, including gender stereotypes. By understanding and overcoming these barriers, we can create a more inclusive and supportive environment for all individuals in pursuit of careers.</p><p>H4: Motivation influences career choices as an auditor mediated by gender stereotypes.</p><p>Financial awards play an important role in career choices for auditors, and gender factors can influence how awards are seen and received by individuals. To overcome gender-related barriers and ensure that all individuals have equal opportunities to earn fair financial awards, it is important for organizations to implement equal pay policies, provide career support, and create an inclusive working environment.</p><p>H5: Financial appreciation influences career choices as an auditor mediated by gender stereotypes.</p><p>Market considerations of gender in career choices as auditors reflect the complex interactions between labor demand, corporate policies, gender stereotypes, and economic and social conditions. By understanding and addressing these factors, companies can create a more inclusive and equitable work environment, as well as encourage more individuals to pursue careers as auditors without being affected by gender stereotypes.</p><p>H6: Market considerations influence career choices as an auditor mediated by gender stereotypes. Research Methods</p></sec></sec><sec><title>RESEARCH DESIGN</title><fig id="figure-1" ignoredToc=""><label>Figure 1</label><graphic xlink:href="https://journals2.ums.ac.id/reaksi/article/download/6612/4361/50983" mimetype="image" mime-subtype="png"><alt-text>Image</alt-text></graphic></fig></sec><sec><title>DATA AND SAMPLE</title><p>This research is a quantitative study with hypothesis testing, a method of research based on the philosophy of positivism, used to find out whether differences in motivation, financial appreciation, and market considerations have an influence on career choices as an auditor with gender stereotypes as intervening variables. The survey questionnaire used in this study used a Likert scale of 1-5 (1 = very disagree, 5 = very agree). The focus of this research is for the students of the Accounting Studies Program at PTMA in the Central Java region and D.I.</p><p>Yogyakarta to gain a deeper understanding of and consider the complex and diverse factors influencing individual career decisions, in particular the choice of career as an auditor. The criteria of the respondents used in this study are students of Semesters VI and VII of the Accounting study program that came from PTMA in Central Java and D.I. Yogyakarta who have taken a matriculation in auditing. All the instruments used in this purchase have passed reliability and validity tests, so they can be distributed to respondents who meet the specified criteria.</p><p>Samples were obtained from 243 accounting students spread across the PTMA in the Central Java region and D.I. Yogyakarta, among them Muhammadiyah University of Yogyakarta, Muhammadiah University of Surakarta, Aisiyah Yogyakarta University, Muhammadiyah Purwokerto University, Ahmad Dahlan University, and Muhammadiyah Semarang University. After collecting 243 student respondents, they were analyzed using SEM-PLS with the SMARTPLS 3 analytical tool. collecting 243 student respondents, they were analyzed using SEM-PLS with the SMARTPLS 3 analytical tool.</p><sec><title>Variable measurement and research indicators.</title><p>The independent variable in this research is motivation. <xref ref-type="bibr" rid="BIBR-14">(Kooij &amp; K, 2019)</xref> explains that motivation to work is an internal factor associated with individual participation in an observed work setting. What is interesting in this context is situational motivation, which refers to the motivation a person experiences at a particular time and towards a particular activity. This study uses the motivation indicator that refers to Almusadieq, (2018) research: 1) system of reward, 2) self-actualization, and 3) willingness to move forward.</p><p>2) self- actualization, and 3) willingness to move forward.</p><p>Financial reward is a recent achievement seen by some as the primary source of employee happiness <xref ref-type="bibr" rid="BIBR-24">(Rahayu, 2003)</xref> and Mariana, V. (2017). The study uses financial reward indicators that refer to the <xref ref-type="bibr" rid="BIBR-24">(Rahayu, 2003)</xref> and namely: 1) high early wages; 2) pension funds; and 3) salary rise rate.</p><p>The labor market is all demand and offer in employment. <xref ref-type="bibr" rid="BIBR-27">(Suripto, 2015)</xref>. The study uses the Employment Market Consideration Indicator, which refers to the <xref ref-type="bibr" rid="BIBR-16">(Hu, 1996)</xref>: 1) job availability; 2) job security; 3) career flexibility; and 4) promotion opportunities.</p><p>The dependent variable of this research is the choice of a career as an auditor. According to <xref ref-type="bibr" rid="BIBR-11">(K.S et al., 2012)</xref>, career selection is an individual's endeavor in preparing himself to enter a career related to the job through a series of activities with the desired. This research uses career selection indicators that refer to research by <xref ref-type="bibr" rid="BIBR-5">(Arif et al., 2014)</xref>: 1) trusted business consultants 2) broadening accounting insights and capabilities 3) professionalism; 4) department promotion 5) appropriate remuneration.</p><p>The intervening variable in this study is gender stereotype. According to <xref ref-type="bibr" rid="BIBR-15">(Heri Susanto, 2020)</xref>, defining gender is more than just the distinction between men and women seen from the socialcultural construction, but more emphasizing the analytical concepts used to explain something. This study uses the gender stereotype indicator that refers to the <xref ref-type="bibr" rid="BIBR-3">(Amondarain et al., n.d.)</xref> study, namely: 1) behavior value. </p></sec></sec><sec><title>RESULTS AND DISCUSSION</title><table-wrap id="table-1" ignoredToc=""><label>Table 1</label><caption><p>Demographic Information of Respondents</p></caption><table frame="box" rules="all"><thead><tr><th colspan="1" rowspan="1" style="" align="left" valign="top">Demographic Information</th><th colspan="1" rowspan="1" style="" align="left" valign="top"/><th colspan="1" rowspan="1" style="" align="left" valign="top"><p>Frequensi</p></th><th colspan="1" rowspan="1" style="" align="left" valign="top"><p>Percentage %</p></th></tr></thead><tbody><tr><td colspan="1" rowspan="2" style="" align="left" valign="top"><p>Gender Type</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Male</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>88</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>36%</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Female</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>157</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>64%</p></td></tr><tr><td colspan="1" rowspan="4" style="" align="left" valign="top"><p>Age</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>19 y.o</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>35</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>14%</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>20 y.o</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>76</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>31%</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>21 y.o</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>103</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>42%</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>22 y.o</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>31</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>13%</p></td></tr></tbody></table></table-wrap><p>The study consists of a final sample of 243 accounting students spread across the PTMA in the Central Java region and D.I. Yogyakarta, including Muhammadiyah University of Yogyakarta, Muhammadiah University of Surakarta, Aisiyah University, Muhammadiyah Purwokerto University, Ahmad Dahlan University, and Muhammadiyah Semarang University. There were 88 male respondents (36%) fewer than 157 female respondents (64%). The majority of respondents were 20 (31%) and 21 (42%) who had undergone mataculture auditing. Demographic information can be seen in <xref ref-type="table" rid="table-1">Table 1</xref>.</p><sec><title>Validity and Reliability testing</title><p>The initial stage before testing the hypothesis is validity testing and testing, reliability, which aims to ensure that the instruments used are valid and reliable. More specifically, the validity test consists of convergence validity and discriminatory validity tests. Convergence validity tests can be seen from factor loading values above 0.70 <xref ref-type="bibr" rid="BIBR-18">(Unknown Author, 2017)</xref>. The results indicate that all factor load values are greater than 0.70 and can be viewed in <xref ref-type="table" rid="table-9rsm94">Table 2</xref>, which means that all measurement items meet the convergent validity requirement. In addition, the convergence validity test can be seen from the AVE (average variance extracted) value as long as the value is greater than 0.5 <xref ref-type="bibr" rid="BIBR-18">(Unknown Author, 2017)</xref>. Furthermore, the discriminatory validity test is viewed from the AVE value in the  <xref ref-type="table" rid="table-4">Table 3</xref> column (the thick letter). If AVE is greater than the other digits in the column, then the construction meets the discriminating validity requirement. Based on  <xref ref-type="table" rid="table-4">Table 3</xref>, it shows that all AVE values are larger compared to other digits, which means all constructs meet the discriminatory validity requirement. The second test is reliability, which can be seen based on the composite reliability (CR) and Cronbach’s alpha (CA) values. According to <xref ref-type="bibr" rid="BIBR-18">(Unknown Author, 2017)</xref>, the condition for the construction to meet the reliability requirement is if the CR and CA values are greater than 0.70. Based on <xref ref-type="table" rid="table-3">Table 5</xref>, the CRs and CAs are larger than 0.70 so that they meet reliability requirements.</p><table-wrap id="table-9rsm94" ignoredToc=""><label>Table 2</label><caption><p>Combined loading and cross-loading values</p></caption><table frame="box" rules="all"><thead><tr><th colspan="1" rowspan="1" style="" align="center" valign="top">Measurement Item</th><th colspan="1" rowspan="1" style="" align="center" valign="top">Motivation</th><th colspan="1" rowspan="1" style="" align="center" valign="top">Financial Rewards</th><th colspan="1" rowspan="1" style="" align="center" valign="top">Market Considerations</th><th colspan="1" rowspan="1" style="" align="center" valign="top">Gender Stereotype</th><th colspan="1" rowspan="1" style="" align="center" valign="top">Career Choices as an Auditor</th></tr></thead><tbody><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X1.1</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.755</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.564</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.544</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.532</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.582</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X1.2</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.821</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.450</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.539</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.330</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.410</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X1.3</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.791</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.579</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.550</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.519</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.547</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X1.4</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.822</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.471</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.512</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.387</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.386</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X1.5</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.869</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.578</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.516</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.407</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.431</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X2.1</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.503</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.784</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.494</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.402</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.441</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X2.2</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.551</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.828</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.546</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.454</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.537</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X2.3</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.557</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.832</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.625</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.470</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.520</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X2.4</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.583</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.849</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.612</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.551</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.591</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X2.5</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.529</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.817</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.569</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.463</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.440</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X3.1</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.542</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.451</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.792</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.531</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.577</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X3.2</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.555</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.575</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.803</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.431</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.543</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X3.3</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.433</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.502</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.733</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.420</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.392</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X3.4</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.460</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.576</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.780</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.397</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.436</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X3.5</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.593</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.643</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.836</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.561</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.607</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X4.1</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.347</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.413</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.443</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.829</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.525</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X4.2</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.481</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.488</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.522</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.862</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.615</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X4.3</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.483</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.469</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.480</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.818</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.681</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X4.4</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.492</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.493</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.515</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.878</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.566</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>X4.5</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.517</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.543</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.565</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.836</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.666</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Y1.1</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.499</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.513</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.537</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.581</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.860</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Y1.2</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.471</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.486</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.496</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.623</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.871</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Y1.3</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.511</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.525</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.568</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.637</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.851</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Y1.4</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.515</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.529</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.549</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.678</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.896</p></td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Y1.5</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.542</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.573</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.635</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.561</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.753</p></td></tr></tbody></table></table-wrap><table-wrap id="table-4" ignoredToc=""><label>Table 3</label><caption><p>Validity Discrimination</p></caption><table frame="box" rules="all"><thead><tr><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>construct</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Gender</p><p>Stereotype</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Motivation</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Career Choices</p><p>as an Auditor</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Financial Rewards</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Market Considerations</p></th></tr></thead><tbody><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Gender Stereotype</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.845</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Career Choices as an Auditor</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.555</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.813</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Career Choices as an Auditor</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.729</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.600</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.848</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"/><td colspan="1" rowspan="1" style="" align="left" valign="top"/></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Financial Rewards</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.574</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.664</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.621</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.822</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"/></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Market Considerations</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.602</td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.662</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.659</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.695</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><break/><p>0.790</p></td></tr></tbody></table></table-wrap><table-wrap id="table-4my5ug" ignoredToc=""><label>Table 4</label><caption><p>Discrimination Convergence</p></caption><table frame="box" rules="all"><thead><tr><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>construct</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Cronbach’s Alpha</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Composite Reliability</p></th><th colspan="1" rowspan="1" style="" align="center" valign="top"><p>Average Variance Extracted</p><p>(AVE)</p></th></tr></thead><tbody><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Motivation</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.873</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.906</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.660</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Financial Rewards</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.881</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.913</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.676</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Market Considerations</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.850</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.892</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.623</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Gender Stereotype</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.900</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.926</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.713</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>Career Choices as an Auditor</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top"><p>0.901</p></td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.927</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.718</td></tr></tbody></table></table-wrap></sec><sec><title>Hypothesis testing</title><p>Testing the hypothesis of this study using the structural equation model (SEM). The results of the test of hypotheses can be seen in <xref ref-type="table" rid="table-3">Table 5</xref>. The test results show that all independent variables, namely motivation, financial appreciation, and labor market considerations, have no statistically significant influence on the choice of career as an auditor (β = 0.091, p &gt; 0.05; β = 0.103, p &gt;).0.05; β = 0.145, p &gt; 0.05), so H1 to H3 is not supported. Furthermore, the Gender Stereotype mediation variable is able to mediate the relationship between the motivation variables, financial appreciation, and labor market considerations against the career selection variable to be an auditor (β = 0.016, p &lt; 0.05; β = 0.036, p &lt; 0,05; β = 0.002, p &lt; 0,05).</p><table-wrap id="table-3" ignoredToc=""><label>Table 5</label><caption><p>Hypothesis Test Results</p></caption><table frame="box" rules="all"><thead><tr><th colspan="1" rowspan="1" style="" align="left" valign="top"/><th colspan="1" rowspan="1" style="" align="left" valign="top">Variabel</th><th colspan="1" rowspan="1" style="" align="left" valign="top">P value</th></tr></thead><tbody><tr><td colspan="1" rowspan="3" style="" align="left" valign="top">Independent Variable</td><td colspan="1" rowspan="1" style="" align="left" valign="top">Motivation → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.091</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top">Financial Rewards → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.103</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top">Market Considerations → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.145</td></tr><tr><td colspan="1" rowspan="3" style="" align="left" valign="top">Variable Interactions (Mediating)</td><td colspan="1" rowspan="1" style="" align="left" valign="top">Motivation → Gender Stereotype → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.016**</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top">Financial Rewards → Gender Stereotype → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.036**</td></tr><tr><td colspan="1" rowspan="1" style="" align="left" valign="top">Market Considerations → Gender Stereotype → Career Choices as an Auditor</td><td colspan="1" rowspan="1" style="" align="left" valign="top">0.002***</td></tr><tr><td colspan="2" rowspan="1" style="" align="left" valign="top">N</td><td colspan="1" rowspan="1" style="" align="left" valign="top">245</td></tr></tbody></table></table-wrap></sec><sec><title>Discussion</title><p>The research finds that, among other things, 1) motivation is able to influence gender stereotypes in career choices as an auditor; 2) financial appreciation is capable of influencing gender stereotypes when choosing an auditor's career; and 3) market considerations are capable of affecting gender stereotypes in the choice of an auditor's career. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not influence the choice of career as an auditor directly. These results are inconsistent with research <xref ref-type="bibr" rid="BIBR-23">(Nurhalisa, 2020)</xref>; (Almusadieq (2018); and <xref ref-type="bibr" rid="BIBR-7">(Asyifa et al., 2022)</xref> that suggests that motivations, financial valuation, and marketing considerations may influence career choices as an auditor.Furthermore, research shows that motivation can influence gender stereotypes in career choices for auditors. These findings suggest that perceptions and expectations related to gender roles can affect the motivation of individuals to choose careers as auditors. It covers the social view of the abilities, duties, and characteristics that are considered appropriate to a male or female in the auditor's profession. The research also proves that financial appreciation can influence gender stereotypes in career choices as an auditor. These findings show that high financial appreciation in the auditor profession not only encourages gender stereotypes but also strengthens them through various mechanisms. It is therefore important to implement policies and practices that support gender equality in financial rewards and career opportunities carried out in a fair and transparent manner to reduce the negative impact of gender stereotypes. The latest results of this study prove that market considerations can influence gender stereotypes in career choices for auditors. These findings suggest that market considerations can include market demand for a specific gender in the role of an auditor. If the company tends to choose positions based on a particular gender based on stereotypes, this can affect each individual when considering a career as an auditor.The results of this study provide a deeper understanding of why, at the PTMA in the Java region, Tengan and D.I. Yogyakarta showed that motivation variables, financial awards, and market considerations influence career choices as auditors through gender stereotypes. This can help PTMAs in Central Java and Yogyakarta in particular in designing strategies to increase interest and participation in the field of audit, taking into account the complex and diverse factors that influence individual career decisions.</p></sec></sec><sec><title>CONCLUSION</title><p>This research aims to identify the factors influencing student dynamics in career choices as an auditor. The results of the research show that 2) Financial appreciation is able to influence a gender stereotype in the selection of a career as an auditor. 3) Market considerations are capable of influencing a sex stereotype of the choice in the career of an auditor. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not directly affect career choices as an auditor.</p><p>The focus of this research is for the students of the Accounting Studies Program at PTMA in the Central Java region and D.I. Yogyakarta to provide a deeper understanding and consideration of the complex and diverse factors influencing individual career decisions, in particular the choice of careers as auditors. The results of the research contribute to providing a more in-depth understanding that at the PTMAs in the Java area, Tengan and Yogyakarta showed the variables of motivation, financial award, and market considerations affecting career choices as auditors through the mediation of gender stereotypes. This can help the PTCAs in Java Central and Yogyakarta in particular in designing strategies to enhance interest and participation in the field of audit, taking into account complex and varied factors that influence individual career decisionmaking. As for the limitations of this study, among other things: 1) The sample used is very small. Research with a larger sample will give better and more accurate results, so suggestions for further research can use larger samples. 2) Most of the respondents are women. The results obtained from this study may not be able to represent the situation because the vast majority of respondents were women, suggesting further research comparing proportionally between men and women. 3) This study focuses only on the PTMA University in Central Java and D.I. Yogyakarta, so it only represents the situation in central Java and Yogyakarta, so that further research can be focused on the whole of Indonesia to give an overview of the overall situation in Indonesia. study focuses only on the PTMA University in Central Java and D.I. Yogyakarta, so it only represents the situation in central Java and Yogyakarta, so that further research can be focused on the whole of Indonesia to give an overview of the overall situation in Indonesia.</p></sec><sec><title>THANK YOU</title><p>Thank you to the author.</p><list list-type="order"><list-item><p>The Assembly of Higher Education, Research and Development Leadership of the Muhammadiyah Center (Diktilitbang), which has funded the implementation of this research through your Research Grants Program in 2023 with the Letter of Agreement No. 0258.052/I.3/D/2024.</p></list-item><list-item><p>The Institute of Research and Innovation (LRI) of the Muhammadiyah University of Surakarta has given support so that your research grants can be achieved.</p></list-item><list-item><p>Journal of Accounting and Finance Research (REAKSI), which has helped until the journal is published</p></list-item><list-item><p>All parties that have been involved in the conduct of your research</p></list-item></list></sec></body><back><ref-list><title>References</title><ref id="BIBR-1"><element-citation publication-type="article-journal"><article-title>Understanding Attitude and Predicting Social Behavior.Englewood Cliff</article-title><source>Prentice/Hall International. Inc</source><person-group person-group-type="author"><name><surname>Ajzen</surname><given-names>I.</given-names></name><name><surname>Fishbein</surname><given-names>M.</given-names></name></person-group><year>1998</year></element-citation></ref><ref id="BIBR-2"><element-citation publication-type=""><article-title>The mediating effect of work motivation on the influence of job design and organizational culture against HR performance</article-title><person-group person-group-type="author"><name><surname>Al-musadieq</surname><given-names>M.</given-names></name></person-group><year>2018</year><pub-id pub-id-type="doi">10.1108/JMD-07-2017-0239</pub-id></element-citation></ref><ref id="BIBR-3"><element-citation publication-type=""><person-group person-group-type="author"><name><surname>Amondarain</surname><given-names>J.</given-names></name><name><surname>Aldazabal</surname><given-names>M.E.</given-names></name><name name-style="given-only"><given-names>Espinosa-pike</given-names></name></person-group></element-citation></ref><ref id="BIBR-4"><element-citation publication-type="article-journal"><article-title>Journal of Behavioral and Experimental Finance Gender differences in the auditing stereotype and their influence on the intention to enter the profession</article-title><source>Journal of Behavioral and Experimental Finance</source><volume>37</volume><person-group person-group-type="author"><name name-style="given-only"><given-names>M.</given-names></name></person-group><year>2023</year><page-range>100784</page-range><pub-id pub-id-type="doi">10.1016/j.jbef.2022.100784</pub-id></element-citation></ref><ref id="BIBR-5"><element-citation publication-type="article-journal"><article-title>Persepsi Mahasiswa Akuntansi Tentang Praktik Creative Accounting</article-title><source>Jurnal Akuntansi Multiparadigma</source><volume>5</volume><issue>1</issue><person-group person-group-type="author"><name><surname>Arif</surname><given-names>M.L.S.</given-names></name><name><surname>Aulia</surname><given-names>R.</given-names></name><name><surname>Herawati</surname><given-names>N.</given-names></name></person-group><year>2014</year><fpage>96</fpage><lpage>112</lpage><page-range>96-112</page-range></element-citation></ref><ref id="BIBR-6"><element-citation publication-type="article-journal"><article-title>Pengaruh Motivasi Diri Dan Persepsi Mengenai Profesi Akuntan Publik Terhadap Minat Menjadi Akuntan Publik Pada Mahasiswa Prodi Akuntansi</article-title><source>Jurnal Nominal</source><volume>3</volume><issue>2</issue><person-group person-group-type="author"><name name-style="given-only"><given-names>Arifianto</given-names></name><name name-style="given-only"><given-names>Sukanti</given-names></name></person-group><year>2014</year><fpage>151</fpage><lpage>153</lpage><page-range>151-153</page-range></element-citation></ref><ref id="BIBR-7"><element-citation publication-type="article-journal"><article-title>Analisis Penghargaan Finansial</article-title><source>Pertimbangan Pasar Kerja Dan Persepsi Standar Audit Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor</source><volume>X</volume><issue>2</issue><person-group person-group-type="author"><name><surname>Asyifa</surname><given-names>V.S.</given-names></name><name><surname>Pratiwi</surname><given-names>D.N.</given-names></name><name><surname>Bisnis</surname><given-names>F.E.</given-names></name></person-group><year>2022</year><fpage>203</fpage><lpage>214</lpage><page-range>203-214</page-range></element-citation></ref><ref id="BIBR-8"><element-citation publication-type=""><article-title>Recognition and rewards as moderators in the relationships between antecedents and performance of women teachers : evidence from India</article-title><volume>36</volume><issue>6</issue><person-group person-group-type="author"><name><surname>Balakrishnan</surname><given-names>S.R.</given-names></name></person-group><year>2022</year><fpage>1002</fpage><lpage>1026</lpage><page-range>1002-1026</page-range><pub-id pub-id-type="doi">10.1108/IJEM-12-2021-0473</pub-id></element-citation></ref><ref id="BIBR-9"><element-citation publication-type=""><article-title>Analisis faktor-faktor yang mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir sebagai Auditor Internal</article-title><person-group person-group-type="author"><name><surname>Banowati</surname><given-names>paskalia</given-names></name></person-group><year>2020</year></element-citation></ref><ref id="BIBR-10"><element-citation publication-type="article-journal"><article-title>Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Ekonomi Akuntansi Universitas Tanjungpura Pontianak</article-title><source>Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura</source><volume>3</volume><issue>2</issue><person-group person-group-type="author"><name><surname>Chairunnisa</surname><given-names>F.</given-names></name></person-group><year>2014</year><fpage>1</fpage><lpage>26</lpage><page-range>1-26</page-range></element-citation></ref><ref id="BIBR-11"><element-citation publication-type="article-journal"><article-title>Pengaruh Persepsi Mahasiswa Akuntansi Mengenai Lingkungan Kerja Auditor Terhadap Pilihan Karirnya Sebagai Auditor di KAP (Studi Kasus pada Mahasiswa Akuntansi Universitas Kristen Maranatha dan Universitas Parahyangan</article-title><source>Jurnal Ilmiah Akuntansi</source><volume>08</volume><person-group person-group-type="author"><name><surname>K.S</surname><given-names>Christine Dwi</given-names></name><name><surname>S.E.</surname><given-names>MSi</given-names></name><name><surname>Ak.</surname><given-names>A.S.</given-names></name></person-group><year>2012</year></element-citation></ref><ref id="BIBR-12"><element-citation publication-type=""><article-title>Prestasi Badan Pemeriksa Keuangan Republik Indonesia</article-title><person-group person-group-type="author"><name><surname>Indonesia</surname><given-names>C.N.B.C.</given-names></name></person-group><year>2023</year><ext-link xlink:href="https://www." ext-link-type="uri" xlink:title="Prestasi Badan Pemeriksa Keuangan Republik Indonesia">Available from: https://www.</ext-link></element-citation></ref><ref id="BIBR-13"><element-citation publication-type=""><article-title>Persepsi Mahasiswa Akuntansi Terhadap Minat Mahasiswa Akuntansi Menjadi Auditor Internal</article-title><person-group person-group-type="author"><name><surname>Dewi</surname><given-names>D.A.K.</given-names></name></person-group><year>2018</year></element-citation></ref><ref id="BIBR-14"><element-citation publication-type="chapter"><article-title>Lifespan Perspectives on Work Motivation</article-title><source>Work Across the Lifespan. Academic Press</source><person-group person-group-type="author"><name><surname>Kooij</surname><given-names>Dorien T.A.M.</given-names></name><name><surname>K</surname><given-names>R.</given-names></name></person-group><year>2019</year><page-range>0-12-812756-800020-7</page-range><pub-id pub-id-type="doi">10.1016/B978-</pub-id></element-citation></ref><ref id="BIBR-15"><element-citation publication-type="article-journal"><article-title>Gender Stereotype dalam Rekruitmen Auditor Pada Kantor Akuntan Publik</article-title><source>Jurnal Akuntansi Dan Pajak</source><volume>20</volume><issue>2</issue><person-group person-group-type="author"><name><surname>Heri Susanto</surname><given-names>N.K.</given-names></name></person-group><year>2020</year><fpage>126</fpage><lpage>132</lpage><page-range>126-132</page-range><pub-id pub-id-type="doi">10.29040/jap.v20i2.624</pub-id></element-citation></ref><ref id="BIBR-16"><element-citation publication-type="article-journal"><article-title>Effects of Collegue Students’ Perceptions of Labor Market Variables and Conditions on Their Choice of Academic Majors</article-title><source>Management Research</source><person-group person-group-type="author"><name><surname>Hu</surname><given-names>N.B.</given-names></name></person-group><year>1996</year></element-citation></ref><ref id="BIBR-17"><element-citation publication-type=""><article-title>Daftar Pemegang IAI dan Pemegang CPA</article-title><person-group person-group-type="author"><name name-style="given-only"><given-names>I.A.P.I.</given-names></name></person-group><year>2023</year><ext-link xlink:href="https://iapi.or.id/" ext-link-type="uri" xlink:title="Daftar Pemegang IAI dan Pemegang CPA">Available from: https://iapi.or.id/</ext-link></element-citation></ref><ref id="BIBR-18"><element-citation publication-type=""><article-title>A Primer on Partial Least Squares StructuralEquation Modeling</article-title><year>2017</year></element-citation></ref><ref id="BIBR-19"><element-citation publication-type=""><page-range>319-05542-815-1</page-range><pub-id pub-id-type="doi">10.1007/978-3-</pub-id></element-citation></ref><ref id="BIBR-20"><element-citation publication-type=""><article-title>Persepsi Mahasiswa Akuntansi Mengenai FaktorFaktor Yang Membedakan Pemilihan Karir</article-title><person-group person-group-type="author"><name><surname>Mariana</surname><given-names>V.</given-names></name><name name-style="given-only"><given-names>K.</given-names></name></person-group><year>2017</year></element-citation></ref><ref id="BIBR-21"><element-citation publication-type="article-journal"><article-title>Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Akuntan Publik dan Non Akuntan Publik</article-title><source>Jurnal Riset Akuntansi. Jurnal Riset Akuntansi</source><volume>13</volume><issue>1</issue><person-group person-group-type="author"><name><surname>Merdekawati</surname><given-names>D.P.</given-names></name><name><surname>Sulistyawati</surname><given-names>A.I.K.A.</given-names></name></person-group><year>2011</year><fpage>9</fpage><lpage>19</lpage><page-range>9-19</page-range></element-citation></ref><ref id="BIBR-22"><element-citation publication-type=""><article-title>Exploring auditors ’ stereotypes : the perspective of undergraduate students</article-title><volume>20</volume><issue>1</issue><person-group person-group-type="author"><name><surname>Navallas</surname><given-names>B.</given-names></name><name><surname>Campo</surname><given-names>C.del</given-names></name><name><surname>Camacho-Minano</surname><given-names>M.</given-names></name></person-group><year>2017</year><fpage>25</fpage><lpage>35</lpage><page-range>25-35</page-range><pub-id pub-id-type="doi">10.1016/j.rcsar.2015.11.001</pub-id></element-citation></ref><ref id="BIBR-23"><element-citation publication-type="article-journal"><article-title>Karir Akuntan Publik (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Pendidikan Ganesha , Singaraja</article-title><source>Jurnal Ilmiah Mahasiswa Akuntansi</source><volume>11</volume><issue>2</issue><person-group person-group-type="author"><name><surname>Nurhalisa</surname><given-names>S.</given-names></name></person-group><year>2020</year><fpage>264</fpage><lpage>273</lpage><page-range>264-273</page-range></element-citation></ref><ref id="BIBR-24"><element-citation publication-type="article-journal"><article-title>Persepsi Mahasiswa Akuntansi Mengenai Faktor-faktor yang Mempengaruhi Pemilihan Karir</article-title><source>Simposium Nasional Akuntansi</source><volume>IV</volume><person-group person-group-type="author"><name><surname>Rahayu</surname><given-names>S.</given-names></name></person-group><year>2003</year><fpage>821</fpage><lpage>838</lpage><page-range>821-838</page-range></element-citation></ref><ref id="BIBR-25"><element-citation publication-type="book"><article-title>Interaksi dan Motivasi Belajar Mengajar</article-title><person-group person-group-type="author"><name name-style="given-only"><given-names>Sardiman</given-names></name></person-group><year>2005</year><publisher-name>Raja Grafindo Persada</publisher-name></element-citation></ref><ref id="BIBR-26"><element-citation publication-type="book"><article-title>Akuntansi Keperilakuan</article-title><person-group person-group-type="author"><name><surname>R.A</surname><given-names>Supriyono</given-names></name></person-group><year>2018</year><publisher-name>Gadjah Mada University Press</publisher-name></element-citation></ref><ref id="BIBR-27"><element-citation publication-type="article-journal"><article-title>Meningkatkan kinerja karyawan melalui expectancy theory dalam motivasi</article-title><source>Jurnal Ekonomi Syariah Indonesia</source><volume>2</volume><person-group person-group-type="author"><name><surname>Suripto</surname><given-names>T.</given-names></name></person-group><year>2015</year><fpage>116</fpage><lpage>123</lpage><page-range>116-123</page-range></element-citation></ref><ref id="BIBR-28"><element-citation publication-type="article-journal"><article-title>Determinan Nilai Perusahaan</article-title><source>Jurnal Ilmiah UNTAG Semarang</source><volume>5</volume><issue>1</issue><person-group person-group-type="author"><name name-style="given-only"><given-names>Suroto</given-names></name></person-group><year>2016</year></element-citation></ref><ref id="BIBR-29"><element-citation publication-type=""><article-title>Faktor faktor yang mempengaruhi mahasiswa dalam pemilihan karir menjadi auditor pada instansi pemerintah dan swasta</article-title><volume>1</volume><issue>4</issue><person-group person-group-type="author"><name><surname>Swasta</surname><given-names>P.D.A.N.</given-names></name></person-group><year>2019</year><fpage>1845</fpage><lpage>1862</lpage><page-range>1845-1862</page-range></element-citation></ref><ref id="BIBR-30"><element-citation publication-type=""><article-title>Work and Motivation</article-title><person-group person-group-type="author"><name><surname>Vroom</surname><given-names>V.H.</given-names></name><name><surname>yanti</surname><given-names>Wiley</given-names></name></person-group><year>1964</year></element-citation></ref></ref-list></back></article>
