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In this modern era, competition in the work environment is increasing. Students are required to have either competitive skills or a high education in order to win the competition. Accounting students graduates may choose to go straight to work or move on to higher education, which are Accounting Profession Education (PPAk) and Accounting Master Degree (S2). This study aims to prove the influence of factors, such as scholarship, gender, GPA, and career prospect, that affecting S1 Accounting Students of Universitas Airlangga interest to get higher education. The hypotheses are tested using multiple linear regression. The result shows that scholarship, GPA, and career prospect have influences on students interest to get higher education while gender not.

Accounting Student’s Intention: Higher Education or Go Straight to Works ? - (Empirical Study on S1 Accounting Student of Universitas Airlangga)