Determinants of Public Accounting Career Intention: The Moderating Role of Digital Literacy in Planned Behavior Theory

Abstract

This study aims to analyze the effect of attitude, subjective norm, and perceived behavioral control on accounting students' career intention to become public accountants, and to examine the moderating role of digital literacy based on the Theory of Planned Behavior (TPB). The study is motivated by the limited number of public accountants in Indonesia relative to market demand, and by digital transformation reshaping the audit profession. A quantitative survey approach was employed, involving 105 accounting students from Universitas Islam 45 Bekasi selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that attitude has no significant effect on career intention, whereas subjective norm and perceived behavioral control have positive and significant effects. Digital literacy is proven to moderate and strengthen the effect of attitude, subjective norm, and perceived behavioral control on career intention. The novelty of this study lies in integrating digital literacy as a moderating variable within the TPB framework in the context of public accountant career choice in the digital era. These findings confirm that social support and self-confidence, reinforced by digital literacy, play an important role in shaping students' intention to pursue a career as a public accountant, offering input for universities and professional organizations in designing programs to strengthen student interest in the profession