Open AccessPengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi
Author(s) -
Anugrah Nur Wahyuni,
Sri Ayem
Publication year - 2021
Publication title -
jurnal analisis sistem pendidikan tinggi indonesia
Language(s) - English
Resource type - Journals
eISSN - 2620-5718
pISSN - 2580-5339
DOI - 10.36339/jaspt.v5i1.393
Subject(s) - moderation , nonprobability sampling , psychology , public accounting , sample (material) , indonesian , accounting , test (biology) , business administration , social psychology , business , sociology , demography , population , linguistics , chemistry , philosophy , audit , chromatography , paleontology , biology
This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant.
Keywords: Perception, Motivation, Asas Kemandirian and Interest