Determinants of accounting students’ intention to take professional accountant certification

Niswatin, Khoirun and Rochayatun, Sulis ORCID: https://orcid.org/0000-0001-5798-7502 (2024) Determinants of accounting students’ intention to take professional accountant certification. Klabat Accounting Review, 5 (1). pp. 73-90. ISSN 2722-7278

Text 21127.pdf Download (527kB)

Abstract

This study aims to examine and analyze the influence of the level of understanding, attitude, career motivation, degree motivation, and financial rewards on students' intention to pursue professional accountant certification. The research adopts a quantitative descriptive methodology, focusing on fifth and seventh-semester accounting students at UIN Maulana Malik Ibrahim Malang. Through purposive sampling, 73 individuals were selected as the study sample.
Multiple linear regression analysis using SPSS version 25 was employed as the analytical method. The results indicate that students' intention to pursue professional accountant
certification is positively and significantly influenced by their attitude and financial rewards.
However, the intention is not affected by the level of understanding, degree motivation, or career motivation.

Item Type:	Journal Article
Keywords:	Level of understanding; attitude; motivation; financial reward; professional accountant certification
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Sulis Rochayatun
Date Deposited:	31 Oct 2024 12:58

Downloads

Origin of downloads

Actions (login required)

View Item