The Effect of Motivation, Understanding, Attitude, Subjective Norms, Perception Behavior Control on Accounting Student's Intention to Follow Chartered Accountant (CA) Certification

Maharani, Rieska (2022) The Effect of Motivation, Understanding, Attitude, Subjective Norms, Perception Behavior Control on Accounting Student's Intention to Follow Chartered Accountant (CA) Certification. SSRG International Journal of Economics and Management Studies, 9 (3). 35 -47. ISSN 2393-9125

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Abstract

The Influence of Motivation, Understanding,
Attitudes, Subjective Norms, and Perceived Behavioral
Control on the Intention of Accounting Students to Take
Chartered Accountant (CA) Professional Accountant
Certification. A person is considered a professional, as
evidenced by professional certification. The purpose of this
study was to determine the influence of motivation,
understanding, attitudes, subjective norms and perceived
behavioural control on the intention of accounting students
to take the Chartered Accountant (CA) professional
accountant certification. This study uses quantitative
methods with an explanatory research approach. The
population used were undergraduate accounting students at
the University of Muhammadiyah Surabaya, STIESIA
Surabaya, Airlangga University Surabaya, and the National
Development University "Veteran" East Java Surabaya. The
sampling technique used is the Purposive Sampling
technique with 98 students. Data was collected using a
questionnaire which was measured using a Likert scale. Test
The research instrument used is the validity test, and
reliability test, the classical assumption test used is the
normality test, multicollinearity test, and heteroscedasticity
test. The hypothesis test used is the multiple linear analysis
test and t test. The results in this study indicate that
motivation and subjective norms have a positive and
significant effect on the intentions of accounting students,
while attitudes and perceived behavioural control have a
positive and insignificant effect on the intentions of
accounting students, and understanding has a negative and
insignificant effect on the intentions of accounting students to
take accountant certification.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User: RIESKA MAHARANI MAHARANI
Date Deposited: 14 Nov 2023 07:19
Last Modified: 14 Nov 2023 07:19
URI: https://repository.um-surabaya.ac.id/id/eprint/8427

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