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THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM Oeyardi, Jesselyn; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.563-583

Abstract

This study intends to examine how public accountants' interest in pursuing CPA certification is influenced by their motivational factors, including quality motivation, economic motivation, social motivation, and career motivation. There are 71 public accountants who responded to this study by purposeful sampling. The application SmartPLS was used to test the hypothesis. According to the study, quality motivation and career motivation did not have a significant influence on the public accountant's interest in obtaining CPA certification, while economic motivations and social motivation had a significant impact on public accountants' interest in getting CPA.
THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM Oeyardi, Jesselyn; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1714-1734

Abstract

This study intends to examine how public accountants' interest in pursuing CPA certification is influenced by their motivational factors, including quality motivation, economic motivation, social motivation, and career motivation. There are 71 public accountants who responded to this study by purposeful sampling. The application SmartPLS was used to test the hypothesis. According to the study, quality motivation and career motivation did not have a significant influence on the public accountant's interest in obtaining CPA certification, while economic motivations and social motivation had a significant impact on public accountants' interest in getting CPA.