The Effect of Motivation on Students' Interests in the Accounting Profession Study Program to Obtain Chartered Accountant Certification

Alfredo Samuel Naibaho, I Wayan Pradnyantha Wirasedana

Abstract: The dynamics of the accounting profession that is growing so rapidly encourage the existence of professional accountant certification to create a qualified professional accountant in the face of the global economy. This study aims to determine the factors that influence the interest of students in the accounting profession in obtaining CA certification. The number of samples used in this study were 39 respondents from the accounting profession study program at Udayana University. The sampling method used in this study was the non-probability sampling method with the saturated sampling technique. Data was collected by using the questionnaire method. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that career motivation has a positive and significant effect on the interest of students in the accounting profession study program to obtain CA certification. Meanwhile, economic motivation and achievement have a negative effect on the interest of students in the accounting profession study program to obtain CA certification. The implication of this research is that it can provide input to students to better understand the benefits of a person's professionalism in accounting for their career development, and can increase students' interest in obtaining CA certification.

Keywords: Career Motivation; Economic Motivation; Achievement Motivation; Interest.

Title: The Effect of Motivation on Students' Interests in the Accounting Profession Study Program to Obtain Chartered Accountant Certification

Author: Alfredo Samuel Naibaho, I Wayan Pradnyantha Wirasedana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 9, Issue 1, April 2021 - September 2021

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The Effect of Motivation on Students' Interests in the Accounting Profession Study Program to Obtain Chartered Accountant Certification by Alfredo Samuel Naibaho, I Wayan Pradnyantha Wirasedana