Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Sebagai Calon Akuntan Dalam Mengikuti Sertifikasi Certified Professional Management Accountant (CPMA)

Abstract

This study analyzes factors influencing the interest of accounting students at public universities in Bandar Lampung City to pursue Certified Professional Management Accountant (CPMA) certification. Using a quantitative method with SmartPLS 4, a survey questionnaire was distributed to 362 respondents selected via purposive sampling. The results indicate that quality motivation, career motivation, and financial rewards positively and significantly impact students' interest in CPMA certification. However, social motivation did not show a significant influence. These findings provide crucial insights for developing accounting education and highlight the importance of increasing student awareness regarding the relevance of professional certifications in the accounting field.