FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)

  • Adia Adi Prabowo
Keywords: Social Motivation, Personality, Barriers, Economic Motivation and Social Motivation

Abstract

Students who want to work as public accountants are required to first take the
Public Accountants Certification Exam which is held by the Indonesian Institute
of Certified Public Accountants, but students who take the public accountant
certification exam are still minimal. The purpose of this study is to determine the
effect of economic motivation, personality, barriers, social motivation and quality
motivation on accounting students’ interest in taking the Public Accountant
Certification Exam.The research respondents were all students of semester VI
and above Accounting Study Program Department of Accounting
SarjanawiyataTamansiswa University. The instrument testing was carried out using
validity and reliability tests. To determine the accuracy of the model, classical
assumption testing is carried out followed by multiple regression analysis both
partially and simultaneously. The results of this study indicate that the variables
of economic motivation, personality, exam barriers, social motivation and quality
motivation simultaneously influence the interest of accounting students taking
the Public Accountant Certification Exam by explaining the variation expressed
in the coefficient of determination, showing that 66.6% of the variation in interest
determined by social motivation and personality, while 33.4% is determined by
other variables not examined in this study but partially personality and social
motivation have a significant influence on the interests of accounting students
taking the Public Accountant Certification Exam, while economic motivation
variables, test barriers, and quality motivation does not have a significant influence
on the interests of accounting students taking the Public Accountant Certification
Exam.

Author Biography

Adia Adi Prabowo

Prodi Akuntansi FE Universitas Sarjanawiyata Tamansiswa Yogyakarta

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Published
2020-07-25
How to Cite
Prabowo, A. (2020). FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP). Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 28(2), 160 - 175. https://doi.org/10.32477/jkb.v28i2.208