Identifikasi Persepsi Mahasiswa Dalam Mengambil Sertifikasi Akuntan Profesional

Abstract

ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.

Factors Affecting Accounting Student's Interest In Following Professional Certification

“…If someone has a positive outlook _ that certification will give benefit them, then Thing this will push their interest to follow the certification profession. This thing by several results researchers that attitude takes to effect positively to intention student for taking certification accountant professionals (Affifah et al, 2021;Dewi et al, 2019;Endayani & Witono, 2021). Based on the exposure above, then could formulate a hypothesis as follows: H2: _ Attitude take to effect positively to interest student accountancy follow certification profession.…”

“…Whereas attitude no take affect students' intention to take accounting professional certification. However, the research of Affifah et al, (2021) concluded that attitude affects the intention of students to follow certification accountant professional. Constraints are also one of the factors that influence the interest of accounting students to take the professional certification.…”