This study aims to examine: (1) the relationship between motivation to lead and the attitudes of accounting education students as discussants, (2) the relationship between empathy and the attitudes of accounting education students as discussants, and (3) the relationship between motivation to lead and empathy with the attitudes of accounting education students as discussants. This research uses a descriptive quantitative method. A sample of 151 students was selected using the proportional stratified random sampling technique. The results of this study conclude that: (1) there is a positive and significant relationship between motivation to lead and the attitudes of accounting education students as discussants, (2) there is a positive and significant relationship between empathy and the attitudes of accounting education students as discussants, and (3) there is a positive and significant relationship between motivation to lead and empathy with the attitudes of accounting education students as discussants. The results of this study can contribute to adding references in the development of psychology regarding personality relationships with the attitude of the discussant which is studied using Self Presentation Theory.
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