Serat Acitya
Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya

Faktor-Faktor Yang Memengaruhi Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

Anak Agung Ayu Indah Puspita Dewi (Universitas Udayana)
Komang Ayu Krisnadewi (Universitas Udayana)



Article Info

Publish Date
19 Apr 2023

Abstract

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

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Journal Info

Abbrev

sa

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

bidang ilmu manajemen dan akuntansi antara lain manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia,termasuk perilaku organisasi, dan manajemen informasi, sistem pengendalian manajemen, audit manajemen, akuntansi keperilakuan, sistem informasi akuntansi, penganggaran, perpajakan, ...