Jurnal Akuntansi
Vol. 8 No. 2 (2018)

PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL SERTIFIKASI CHARTERED ACCOUNTANT

Duwi Mihartinah (Unknown)
Isma Coryanata (Unknown)



Article Info

Publish Date
17 Jun 2019

Abstract

This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.Key words: TPB, intention, accountant, subjective norm, control

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Journal Info

Abbrev

JurnalAkuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...