You can do anything and succeed with it as long as you are one of the best at it. It is necessary to learn a skill while in college but it can be anything if you enjoy it and work hard to be the best at it. Even a chef for a restaurant or a salesman for any company can earn more money than an average software engineer.
Find something you enjoy and are better at than other people, whether it is a subject such as math or an activity such as sales, and go with it.
Tax accounting with a master's degree and a CPA is a hot area right now with starting salaries higher than a starting salary for someone with a bachelor's degree in software engineering. For someone struggling to keep up in an engineering field, a business field like accounting is often much easier to excel in.