Motivasi, Norma Subjektif, dan Minat untuk Mengikuti Pendidikan Profesi Akuntan
Abstract
This research aims to empirically prove the influence of career motivation, economic motivation, and subjective norms on interest in pursuing professional accounting education. The population is accounting graduates from the Faculty of Economics and Business, Udayana University. The sample was taken using the saturated sampling method and obtained 343 graduates as respondents. The analysis technique used is multiple linear regression. The results of the analysis show that career motivation, economic motivation, and subjective norms partially have a positive effect on interest in participating in PPAk. The implication of this research is to provide empirical support for the theory of planned behavior and motivation theory and can be a consideration for the Faculty of Economics and Business so that it can encourage the interest of students and graduates to take professional accounting education.
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References
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Ambarwati, Tri, Y., & Trisnawati, R. (2021). Pengaruh Motivasi, Biaya Pendidikan Dan Lamanya Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta).
Anam, M. S., Mochlasin, M., Yulianti, W., Afisa, I., & Safitri, N. A. (2021). Pengaruh Sikap, Norma Subjektif, Religiusitas, Pengetahuan Kewirausahaan, dan Faktor Demografi terhadap Minat Berwirausaha. Jurnal Ilmu Manajemen, 9(4), 1369–1382. https://doi.org/10.26740/jim.v9n4.p1369-1382
Anderson, J. R. (2023). The role of subjective norms in developing entrepreneurial intentions in university students. Journal of Strategy and Management. https://doi.org/10.1108/JSMA-10-2022-0190
Babulu, N. L. & Redjo, P. R. D. (2020). Factors Affecting the Interest of Accounting Student to Take Professional Accountant Certification. Journal Economic 11(3), 630-636.
Draijer, J., Bronkhorst, L., & Akkerman, S. (2022). Manifestations of non-interest: Exploring the situated nature of students’ interest. International Journal of Educational Research, 113, 101971. https://doi.org/10.1016/j.ijer.2022.101971
Erawati, N. K. A. A., et al. (2020). The Influence of Motivation on the Intention of Accounting Students in Denpasar To Take the Chartered Accountant (CA) Exam. International Journal of Economics, Business and Management Research, 4(8), 210-221.
Fajarsari, H. (2020). Pengaruh Motivasi dan Persepsi Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Kota Semarang. Pamator Journal, 13(1), 30–43. https://doi.org/10.21107/pamator.v13i1.7001
Feranika, Ayu. (2019). The Influence of Degree Motivation, Quality Motivation, Career Motivation and Economic Motivation on the Interest of Akakom Accounting Student Stephen Jambi to Attend Accounting Professional Education (PPAk). Journal of Applied Accounting and Business, 1(1). https://doi.org/10.37338/jaab.v1i1.21
Goretzki, L., & Pfister, J. A. (2022). The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work. Critical Perspectives on Accounting, 102504. https://doi.org/10.1016/j.cpa.2022.102504
Handoyo, S. (2018). Study Motivation, Academic Performance and Commitment Career in Accounting Profession. Journal of Education and Learning (EduLearn), 12(3), 366–375. https://doi.org/10.11591/edulearn.v12i3.8078
Hariyanto, Thosy, R., & Suwarno, A. E. (2019). Pengaruh Motivasi Kualitas, Ekonomi, Karir, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2016).
Hatane, S. E., Gunawan, F. A., & Pratama, S. W. (2021). Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice? Journal of Education and Learning (EduLearn), 15(3), 335–345. https://doi.org/10.11591/edulearn.v15i3.19870
Indrawan, M., & Raymond, R. (2020). Pengaruh Norma Subjektif Dan Return Ekspektasian Terhadap Minat Investasi Saham Pada Calon Investor Pada Program Yuk Nabung Saham Di Kota Batam. Jurnal Akrab Juara, 5(3), 156-166. http://akrabjuara.com/index.php/akrabjuara/article/view/1149
Indriaty, L., & Thomas, G. N. (2020). Analysis of Motivation That Influence The Interest Of Accounting Bachelor's Degree Candidates Enrolling Study At PPAk In Indonesia. International Journal of Psychosocial Rehabilitation, 24(6). http://repository.upi-yai.ac.id/id/eprint/3871
Muliadi, A., & Mirawati, B. (2020). The Effect of Personal Attitude and Subjective Norm on Entrepreneurial Interest of Biology Education Students. Jurnal Penelitian Dan Pengkajian Ilmu Pendidikan: E-Saintika, 4(3), 342. https://doi.org/10.36312/e-saintika.v4i3.307
Pratiwi, P. W. (2018). Analisis Pengaruh Motivasi Kualitas, Motivasi Karir, Motivasi Ekonomi, Biaya Pendidikan Dan Persepsi Pada Minat Mengikuti Pendidikan Profesi Akuntansi (PPAk).
Rachmawati, I. K. et al. (2020). Collaboration Technology Acceptance Model, subjective norms and personal innovations on buying interest online. International Journal of Innovative Science and Research Technology, 5(11), 115-122.
Rosyadi, R. I. & Sari, S. P. (2018). Analysis of Factors that Influence the Interest of Accounting Students Following Accounting Professional Education. Proceeding ISETH (InternationaL Summit on Science, Technology, and Humanity), 310-318.
Septiani, D., & Ferdiansyah. (2022). Pengaruh Motivasi Kualitas, Motivasi Ekonomi dan Motivasi Karir Terhadap Minat Mahasiswa Mengikuti PPAk. Liabilities (Jurnal Pendidikan Akuntansi), 5(2). https://doi.org/10.30596/liabilities.v5i2.11399
Setyawan, S., & Iswanaji, C. (2019). Pengaruh Motivasi Akuntan Terhadap Minat Mahasiswa Untuk Memperoleh Gelar Chartered Accountant (CA) di Wilayah Yogyakarta. Jurnal Riset Akuntansi dan Keuangan, 7(2), 327-342. https://doi.org/10.17509/jrak.v7i2.16855
Setya Aji, M., Rispantyo, R., & Kristianto, D. (2020). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(4). https://doi.org/10.33061/jasti.v15i4.3738
Susanto, L., Yanti, Y., Viriany, V., & Wirianata, H. (2020). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad. Jurnal Bina Akuntansi, 7(2), 124–141. https://doi.org/10.52859/jba.v7i2.80
Wangarry, R., Sondakh, J., & Budiarso, N. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi. Going Concern : Jurnal Riset AkuntansI, 13(04). https://doi.org/10.32400/gc.13.03.20040.2018
Wijaya, Ronni Andri. (2020). Perceptions, Career Motivation on Interest in Following Professional Education Accounting Case Studies in Students. International Journal of Technology Vocational Education and Training, 1(2), 167-173. https://doi.org/10.46643/ijtvet.v1i2.10
Wratsari, K. W. (2018). Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi Mengikuti Ujian ACCA. Universitas Islam Indonesia: Skripsi.
Yadnyana, I. K. & Trisna, N. L. P. D. (2020). What Determines Interest in Becoming a Student of Professional Accounting?. The Journal of Asian Finance, Economics and Business, 7(10), 1119-1127.
Aji, M. S., Rispantyo, & Kristianto, D. (2020). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta. Akuntansi dan Sistem Teknologi Informasi, 15(4). https://doi.org/10.33061/jasti.v15i4.3738
Akkerman, S. F., & Bakker, A. (2019). Persons pursuing multiple objects of interest in multiple contexts. European Journal of Psychology of Education, 34(1), 1–24. https://doi.org/10.1007/s10212-018-0400-2
Ambarwati, Tri, Y., & Trisnawati, R. (2021). Pengaruh Motivasi, Biaya Pendidikan Dan Lamanya Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta).
Anam, M. S., Mochlasin, M., Yulianti, W., Afisa, I., & Safitri, N. A. (2021). Pengaruh Sikap, Norma Subjektif, Religiusitas, Pengetahuan Kewirausahaan, dan Faktor Demografi terhadap Minat Berwirausaha. Jurnal Ilmu Manajemen, 9(4), 1369–1382. https://doi.org/10.26740/jim.v9n4.p1369-1382
Anderson, J. R. (2023). The role of subjective norms in developing entrepreneurial intentions in university students. Journal of Strategy and Management. https://doi.org/10.1108/JSMA-10-2022-0190
Babulu, N. L. & Redjo, P. R. D. (2020). Factors Affecting the Interest of Accounting Student to Take Professional Accountant Certification. Journal Economic 11(3), 630-636.
Draijer, J., Bronkhorst, L., & Akkerman, S. (2022). Manifestations of non-interest: Exploring the situated nature of students’ interest. International Journal of Educational Research, 113, 101971. https://doi.org/10.1016/j.ijer.2022.101971
Erawati, N. K. A. A., et al. (2020). The Influence of Motivation on the Intention of Accounting Students in Denpasar To Take the Chartered Accountant (CA) Exam. International Journal of Economics, Business and Management Research, 4(8), 210-221.
Fajarsari, H. (2020). Pengaruh Motivasi dan Persepsi Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAK) di Kota Semarang. Pamator Journal, 13(1), 30–43. https://doi.org/10.21107/pamator.v13i1.7001
Feranika, Ayu. (2019). The Influence of Degree Motivation, Quality Motivation, Career Motivation and Economic Motivation on the Interest of Akakom Accounting Student Stephen Jambi to Attend Accounting Professional Education (PPAk). Journal of Applied Accounting and Business, 1(1). https://doi.org/10.37338/jaab.v1i1.21
Goretzki, L., & Pfister, J. A. (2022). The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work. Critical Perspectives on Accounting, 102504. https://doi.org/10.1016/j.cpa.2022.102504
Handoyo, S. (2018). Study Motivation, Academic Performance and Commitment Career in Accounting Profession. Journal of Education and Learning (EduLearn), 12(3), 366–375. https://doi.org/10.11591/edulearn.v12i3.8078
Hariyanto, Thosy, R., & Suwarno, A. E. (2019). Pengaruh Motivasi Kualitas, Ekonomi, Karir, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2016).
Hatane, S. E., Gunawan, F. A., & Pratama, S. W. (2021). Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice? Journal of Education and Learning (EduLearn), 15(3), 335–345. https://doi.org/10.11591/edulearn.v15i3.19870
Indrawan, M., & Raymond, R. (2020). Pengaruh Norma Subjektif Dan Return Ekspektasian Terhadap Minat Investasi Saham Pada Calon Investor Pada Program Yuk Nabung Saham Di Kota Batam. Jurnal Akrab Juara, 5(3), 156-166. http://akrabjuara.com/index.php/akrabjuara/article/view/1149
Indriaty, L., & Thomas, G. N. (2020). Analysis of Motivation That Influence The Interest Of Accounting Bachelor's Degree Candidates Enrolling Study At PPAk In Indonesia. International Journal of Psychosocial Rehabilitation, 24(6). http://repository.upi-yai.ac.id/id/eprint/3871
Muliadi, A., & Mirawati, B. (2020). The Effect of Personal Attitude and Subjective Norm on Entrepreneurial Interest of Biology Education Students. Jurnal Penelitian Dan Pengkajian Ilmu Pendidikan: E-Saintika, 4(3), 342. https://doi.org/10.36312/e-saintika.v4i3.307
Pratiwi, P. W. (2018). Analisis Pengaruh Motivasi Kualitas, Motivasi Karir, Motivasi Ekonomi, Biaya Pendidikan Dan Persepsi Pada Minat Mengikuti Pendidikan Profesi Akuntansi (PPAk).
Rachmawati, I. K. et al. (2020). Collaboration Technology Acceptance Model, subjective norms and personal innovations on buying interest online. International Journal of Innovative Science and Research Technology, 5(11), 115-122.
Rosyadi, R. I. & Sari, S. P. (2018). Analysis of Factors that Influence the Interest of Accounting Students Following Accounting Professional Education. Proceeding ISETH (InternationaL Summit on Science, Technology, and Humanity), 310-318.
Septiani, D., & Ferdiansyah. (2022). Pengaruh Motivasi Kualitas, Motivasi Ekonomi dan Motivasi Karir Terhadap Minat Mahasiswa Mengikuti PPAk. Liabilities (Jurnal Pendidikan Akuntansi), 5(2). https://doi.org/10.30596/liabilities.v5i2.11399
Setyawan, S., & Iswanaji, C. (2019). Pengaruh Motivasi Akuntan Terhadap Minat Mahasiswa Untuk Memperoleh Gelar Chartered Accountant (CA) di Wilayah Yogyakarta. Jurnal Riset Akuntansi dan Keuangan, 7(2), 327-342. https://doi.org/10.17509/jrak.v7i2.16855
Setya Aji, M., Rispantyo, R., & Kristianto, D. (2020). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(4). https://doi.org/10.33061/jasti.v15i4.3738
Susanto, L., Yanti, Y., Viriany, V., & Wirianata, H. (2020). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad. Jurnal Bina Akuntansi, 7(2), 124–141. https://doi.org/10.52859/jba.v7i2.80
Wangarry, R., Sondakh, J., & Budiarso, N. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi. Going Concern : Jurnal Riset AkuntansI, 13(04). https://doi.org/10.32400/gc.13.03.20040.2018
Wijaya, Ronni Andri. (2020). Perceptions, Career Motivation on Interest in Following Professional Education Accounting Case Studies in Students. International Journal of Technology Vocational Education and Training, 1(2), 167-173. https://doi.org/10.46643/ijtvet.v1i2.10
Wratsari, K. W. (2018). Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi Mengikuti Ujian ACCA. Universitas Islam Indonesia: Skripsi.
Yadnyana, I. K. & Trisna, N. L. P. D. (2020). What Determines Interest in Becoming a Student of Professional Accounting?. The Journal of Asian Finance, Economics and Business, 7(10), 1119-1127.
Published
2024-03-31
How to Cite
DAMAYANTI, Ida Ayu Putu; WIDANAPUTRA, Anak Agung Gde Putu.
Motivasi, Norma Subjektif, dan Minat untuk Mengikuti Pendidikan Profesi Akuntan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 3, p. 572-583, mar. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103809>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i03.p02.
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