International Journal of Research and Review Vol. 10; Issue: 1; January 2023 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 229 Volume 10; Issue: 1; January 2023 Factors Affecting Student Decisions in Taking Education in the Accounting Study Program Parasian Armando Gultom 1 , Narumondang Bulan Siregar 2 , Azizul Kholis 3 1,2,3 Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia Corresponding Author: Parasian Armando Gultom DOI: https://doi.org/10.52403/ijrr.20230125 ABSTRACT This study aimed to determine and analyze the effect of the cost of education, job opportunities, academic programs, and the reputation of tertiary institutions on student decision-making in studying in the Accounting Study Program. This type of research uses descriptive quantitative using quantitative data in the form of a questionnaire. The sampling technique in this study was to use a probability sampling technique in the form of proportionate stratified random sampling, namely, 129 students at private tertiary institutions in the city of Medan with an accounting study program. This study concludes that the cost of education, job opportunities, academic programs, and college reputations simultaneously positively and significantly affect student decisions in choosing an accounting study program at private tertiary institutions in Medan City. The cost of education significantly positively affects student decisions in selecting an accounting study program at private tertiary institutions in Medan City. Job opportunities partially have a positive and significant impact on student decisions in choosing an accounting study program at private tertiary institutions in Medan City. Also, the academic program has a partially positive and significant impact on student decisions in selecting an accounting study program at private tertiary institutions in Medan City. The Adjusted R Square value of 0.795 means that 79.5% of student decisions in choosing an accounting study program at private tertiary institutions in Medan City can be explained by tuition fees, job opportunities, and academic programs. In contrast, the remaining 20.5% is explained by other factors not examined in this study. Keywords: Cost of Education, Job Opportunities, Academic Programs and College Reputation, Student Decisions INTRODUCTION In the current era of globalization, developments in the business world provide diverse employment opportunities for the workforce, especially for students who graduate from accounting study programs. The development of the business world must continue to receive a response from the accounting education system to produce quality accounting graduates ready to use in the world of work. In Indonesia, as part of it, of course, it is required to increase accountability and transparency in every presentation of its financial statements. It is part of the responsibility of a public accountant. On a broader scale, public accountants are a crucial element in creating a transparent and accountable public life. The development of accounting is basically in line with the development of the business world. Developments in Indonesia's economic sector have recently led to an increased role in accounting. Many developments in the economic sector require accounting to provide the financial information the public needs in making economic decisions. In the view of society, accounting has an exciting position, seeing accounting as having an essential role for organizations or institutions, even in daily activities related to finance and reporting. Accounting also has a quite special place in the school and