Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant
Abstract
This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification.
Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.
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References
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Pratama, A. (2017). Why Do Accounting Students Choose a Career in Accountancy ? An Exploratory Study in Bandung City , West Java , Indonesia. Review of Integrative Business and Economics Research, 6(2), 393–407.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(12), 4043–4068. https://doi.org/10.24843/eeb.2017.v06.i12.p01
Solikhah, B. (2014). An Application of Theory of Planned Behavior Towards CPA Career in Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 397–402. https://doi.org/10.1016/j.sbspro.2014.11.094
Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11–19. https://doi.org/10.21512/bbr.v10i1.5232
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sumaryono, & Sukanti. (2016). Faktor-Faktor Yang Mempengaruhi Niat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Profita, 4(7), 1–20.
Thorne, L. (2016). Discussion of ‘“ A Theoretical Framework of Professional Accountants ” Identity Formation and Directions for Future Research ’’. Journal of Business Ethics, 142(2), 239–240. https://doi.org/10.1007/s10551-016-3145-3
Ticoi, C. florina, & Albu, N. (2018). What factors affect the choice of accounting as a career ? The case of Romania. Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/http://dx.doi.org/10.24818/jamis.2018.01007 What
Ulfah, R., Jaharadak, A. A., & Khatibi, A. A. (2019). Motivational Factors Influencing MSU Accounting Students to Become a Certified Public Accountant (CPA). Management Science Letters, 9(2019), 1675–1684. https://doi.org/10.5267/j.msl.2019.5.020
Umar, I., & Bello, M. S. (2019). The Relationship between Accounting Students ’ Self -Efficacy Beliefs , Outcome Expectations on Intention to Become Chartered Accountants. Journal of Economics, Business and Management, 2(7), 376–381.
Wardani, G. A. S., & Januarti, I. (2015). Niat Untuk Mengambil Chartered Accountant Dengan Theory Of Planned Behavior. Jurnal Akuntansi & Auditing, 12(2), 140–159.
Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education : An International Journal, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Akter, M., & Siraj, M. M. (2018). Factors Affecting Undergraduate Students ’ Intention to Become a Chartered Accountant in Bangladesh. Asian Journal of Finance & Accounting, 10(1), 428–439. https://doi.org/10.5296/ajfa.v10i1.13259
Alam, M. Z., Kousar, S., & Rehman, C. A. (2019). Role of Entrepreneurial Motivation on Entrepreneurial Intentions and Behaviour : Theory of Planned Behaviour Extension on Engineering Students in Pakistan. Journal of Global Entrepreneurship Research, 9(50), 1–20. https://doi.org/https://doi.org/10.1186/s40497-019-0175-1
Bekoe, R. A., Owusu, G. M. Y., Ofori, C. G., Anderson, A. E., & Welbeck, E. E. (2018). Attitudes Towards Accounting and Intention to Major in Accounting : a Logistic Regression Analysis. Journal of Accounting in Emerging Economies, 8(4), 459–475. https://doi.org/10.1108/JAEE-01-2018-0006
Brouard, F., Bujaki, M., Durocher, S., & Neilson, L. C. (2016). Professional Accountants ’ Identity Formation : An Integrative Framework. Journal of Business Ethics. https://doi.org/10.1007/s10551-016-3157-z
Coe, M. (2016), “Factors that influence a student’s intention to sit for the CPA exam”, CPA Journal, Vol. 86 No. 8, pp. 18-20.
Dalci, I., & Ozyapici, H. (2016). Cultural Values and Students’ Intentions of Choosing Accounting Career. Journal of Financial Reporting and Accounting, 1–20. https://doi.org/https://doi.org/10.1108/JFRA-09-2016-0072
Dewi, I. G. A. R. P., Putri, P. Y. A., & Dewi, C. I. R. S. (2018). Niat Untuk Mengambil Sertifikasi Akuntan Dengan Pengujian Theory Of Planned Behavior Dan Teori Motivasi. Jurnal Ilmiah Akuntansi, 3(2), 171–192.
Febryanti, P. A. B., & Suardana, K. A. (2018). Pengaruh Motivasi dan Pengetahuan UU No . 5 Tahun 2011 Pada Minat Mahasiswa Akuntansi Mengikuti Ppak. E-Jurnal Akuntansi Universitas Udayana, 25(5), 357–383. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i01.p14
Gayatri, Widanaputra, & Suprasto, B. (2016). Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard Dalam Menghadapi Masyarakat Ekonomi ASEAN. Jurnal Ilmiah Akuntansi Dan Bisnis, 11(1), 11–16.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi 9). Semarang: Universitas Diponegoro.
Grace N, O., & Ekele, J. I. (2018). The Role of Chartered Accountants in Eradicating Curruption in Nigeria. Journal of Humanities and Social Sciences, 20(1), 45–50.
Hasim, F., Darmayanti, N., & Dientri, A. M. (2020). Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant. Journal Of Auditing, Finance, And Forensic Accounting, 8(1), 19–26. https://doi.org/https://doi.org/10.21107/jaffa.v8i1.6733
Islamylia, & Mutia, E. (2016). Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku, Motivasi Spiritual Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Konsentrasi Akuntansi Syariah Di Fakultas Ekonomi Universitas Syiah
Kuala. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 192–203.
Kusumastuti, R., & Waluyo, I. (2013). Pengaruh Motivasi Dan Pengetahuan UU No. 5 Tahun 2011 Tentang Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAk). Jurnal Nominal, 2(2), 1–30. https://doi.org/https://doi.org/10.21831/nominal.v2i2.1662
Menteri Keuangan. Peraturan Menteri Keuangan Republik Indonesia Nomor 216/PMK.01/2017 Tentang Akuntan Beregister. (2017). Indonesia.
Mihartinah, D., & Corynata, I. (2018). Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, Dan Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Akuntansi, 8(2), 77–87.
Nisa, S. (2019a). Pengaruh Motivasi Dan Sikap Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Profesi Chartered Accountant Pada Universitas Islam Swasta Di Kota Medan. Jurnal Mutiara Akuntansi, 04(1), 49–62.
Nisa, S. (2019b). Pengaruh Tingkat Pemahaman Dan Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Profesi Chartered Accountant Pada Universitas Islam Swasta Di Kota Medan. Jurnal Riset Akuntansi Multiparadigma (JRAM), 6(1), 64–73.
Owusu, G. M. Y., Obeng, V. A., Ofori, C. G., Kwakye, T. O., & Bekoe, R. A. (2018). What Explains Student’s Intentions to Pursue a Certified Professional Accountancy Qualification ? Meditari Accountancy Research, 26(2), 284–304. https://doi.org/10.1108/MEDAR-06-2016-0065
Permata, F. P., Setyorini, C. T., & Sudjono. (2019). Pengaruh Norma Subjektif Dan Motivasi Terhadap Minat Sertifikasi Akuntansi. Journal Of Accounting and Business, 03(01), 55–57.
Pratama, A. (2017). Why Do Accounting Students Choose a Career in Accountancy ? An Exploratory Study in Bandung City , West Java , Indonesia. Review of Integrative Business and Economics Research, 6(2), 393–407.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(12), 4043–4068. https://doi.org/10.24843/eeb.2017.v06.i12.p01
Solikhah, B. (2014). An Application of Theory of Planned Behavior Towards CPA Career in Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 397–402. https://doi.org/10.1016/j.sbspro.2014.11.094
Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11–19. https://doi.org/10.21512/bbr.v10i1.5232
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sumaryono, & Sukanti. (2016). Faktor-Faktor Yang Mempengaruhi Niat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Profita, 4(7), 1–20.
Thorne, L. (2016). Discussion of ‘“ A Theoretical Framework of Professional Accountants ” Identity Formation and Directions for Future Research ’’. Journal of Business Ethics, 142(2), 239–240. https://doi.org/10.1007/s10551-016-3145-3
Ticoi, C. florina, & Albu, N. (2018). What factors affect the choice of accounting as a career ? The case of Romania. Accounting and Management Information Systems, 17(1), 137–152. https://doi.org/http://dx.doi.org/10.24818/jamis.2018.01007 What
Ulfah, R., Jaharadak, A. A., & Khatibi, A. A. (2019). Motivational Factors Influencing MSU Accounting Students to Become a Certified Public Accountant (CPA). Management Science Letters, 9(2019), 1675–1684. https://doi.org/10.5267/j.msl.2019.5.020
Umar, I., & Bello, M. S. (2019). The Relationship between Accounting Students ’ Self -Efficacy Beliefs , Outcome Expectations on Intention to Become Chartered Accountants. Journal of Economics, Business and Management, 2(7), 376–381.
Wardani, G. A. S., & Januarti, I. (2015). Niat Untuk Mengambil Chartered Accountant Dengan Theory Of Planned Behavior. Jurnal Akuntansi & Auditing, 12(2), 140–159.
Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education : An International Journal, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
Published
2021-09-25
How to Cite
ANANDA, Andrea Diva; RATNADI, Ni Made Dwi.
Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2169-2181, sep. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/67037>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i09.p02.
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