Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

Abstract

This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification.
 Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.

Factors Affecting Accounting Student's Interest In Following Professional Certification

“…Thus encouraging their interest in participating in professional certification. The results of this study are in line with several previous studies which say that behavioral control has a positive effect on the interest of accounting students to take professional certification (Ananda & Ratnadi, 2021;Artati et al, 2021;Chi et al, 2022;Susanto et al, 2020 ). The effect of career opportunities on the interest of accounting students to take a professional certification.…”

“…Because usually someone is confused about the decision to behave and prefers to realize the wishes of the closest people such as family. This thing in tune with several results studies that norms subjective takes to affect positively to intention student for taking certification accountant professional (Ananda & Ratnadi, 2021;Chi et al, 2022;Mihartinah & Coryanata, 2019). Based on the exposure above, then formulated the hypothesis as follows: H3: Subjective norms take effect positively to interest student accountancy following certification profession.…”

“…Based on the Theory of Planned Behavior, and control behavior in a study this that is individuals who think that getting a certified professional is more many convenient compared to trouble, then will push behavior individuals for following certification. This Ervina Anas Meliana, Naufal Febri Nugroho, Christina Dwi Astuti | http://devotion.greenvest.co.id 1101 thing supported by the results of studies that control behavior takes to effect positively intention students to follow certification in professional accountancy (Ananda & Ratnadi, 2021;Artati, Kaharti, & Susilowati, 2021;Chi et al, 2022;Srirejeki, Supeno, & Faturahman, 2019;Susanto, Yanti, Viriany, & Wirianata, 2020). Based on the exposure above, then formulated the hypothesis as follows: H4: _ Control behavior takes to effect positively to interest student accountancy to follow certification profession.…”

Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD)

“…TPB telah digunakan sebagai kerangka hipotesis penelitian dalam konteks berbagai niat mahasiswa untuk mengikuti ujian sertifikasi, antara lain ujian sertifikasi Chartered Accountant (USCA) oleh (Sumaryono, 2016) dan (Ananda & Ratnadi, 2021), ujian sertifikasi ACCA, CA dan CPA oleh (Dewi dkk., 2018) dan ujian sertifikasi ACCA oleh (Permatasari, 2018).…”

Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan

“…Semakin tinggi kepercayaan mahasiswa terhadap saran dari orang tua, teman sebaya, serta dosen yang mendukung untuk mengikuti PPAk akan meningkatkan minatnya untuk mengikuti PPAk. Hal tersebut menandakan selain faktor yang berasal dari dalam diri mahasiswa seperti sikap, faktor yang berasal dari luar seperti lingkungan terdekat mahasiswa turut memengaruhi minat mahasiswa t ersebut dalam menentukan keputusannya (Ananda & Ratnadi, 2021). Hal tersebut sesuai dengan theory of planned behavior yang menjelaskan bahwasannya mahasiswa mempunyai kecenderungan untuk melakukan perilaku apabila orang lain yang menyetujuinya untuk melakukan perilaku tersebut, sebaliknya mahasiswa akan cenderung tidak melakukan perilaku jika orang lain tidak mendukungnya untuk melakukan perilaku tersebut (Ajzen, 1991).…”