An Application of Theory of Planned Behavior towards CPA Career in Indonesia

The purpose of this study is to examine the influence of attitude on CPA Profession and CPAs Law, subjective norm and perceived behavior control to intention in pursuing CPA career. The method utilizes multiple linear regression and path analysis. The empirical results support the theory of planned behavior. Attitudes toward CPA and CPAs Law, subjective norms and perceived behavioral control influence the intention to pursue CPA career. The Indonesian CPAs Law has strengthened and validated the position, rights and obligations of CPA so that the implementation of the Act has led students to pursue a CPA career.