FACTORS AFFECTING ACCOUNTING
STUDENT'S INTEREST IN FOLLOWING PROFESSIONAL CERTIFICATION
1) Ervina Anas Meliana , 2) Naufal
Febri Nugroho, 3) Christina Dwi Astuti
1,2,3 Fakultas Ekonomi dan Bisnis, Universitas Trisakti,
Indonesia
Email: 1) [email protected] , 2) [email protected]
,
|
KEYWORDS Capability; career opportunities;
certifications; constraints; planned behavior |
ABSTRACT This study aims to
obtain empirical evidence of the factors that influence the interest of
accounting students to take a professional certification. The independent
variables in this study are capability, attitudes, subjective norms,
perceived behavioral control, career opportunities, and constraints. The
dependent variable used is the interest of accounting students to take a
professional certification. This study uses primary data collected through a
google form. The population of this research is active accounting
undergraduate students with universities located in Jakarta, Bogor, Depok,
Tangerang, and Bekasi (JABODETABEK). The sampling technique of this research
is nonprobability sampling with purposive sampling method, with the number of
samples used as many as 155 samples. This research uses multiple linear
regression analysis methods. The results of this study showed the variables
of capability, behavior control, and career opportunities affect the interest
of accounting students to take a professional certification. While the
variables of attitude, subjective norms, and constraints do not affect the
interest of accounting students to take professional certification |
INTRODUCTION
Functions and roles accountant in scope
professionalism the more develop moment face global competition. Functions and
roles take affect the ability of experienced parties in various fields of
accountancy especially if seen from necessity international (Mongilala, 2021). Capable skills compete must be
supported with education professional sustainability as standard professional
accountant international. Efforts to realize accountant professional parties
such as; College, Association Indonesian Accountants, and Government have a
role important. Colleges expected capable produce candidate competent and able
accountants compete globally, with method increase quality education through
curriculum, teaching as well as guidance lecturers. Universities and professional bodies need
to work together to develop employability for accounting graduates (Omar, Hezbollah, & Yusof, 2019)
The government gives attention to a
professional accountant with the issuance of PMK No. 216/PMK.01/2017 regarding
Accountant Registered State explains that an Accountant Register is an
individual who has officially registered in the state register of accountants
organized by the Minister, has the expertise and or operates to practice
professionalism in the field of accounting, comply and fulfill
standard profession as well as guard competence with education professional
sustainable. Chartered Accountants Indonesia (CA) has been set as a qualified
professional accountant by the Association of Indonesian Accountants (IAI) is
appropriate with the guidelines standard international. Determination of the CA
degree for reach destination implementation education accountants and
improvement quality work accountant.
Qualified accountants naturally must know
appropriate accounting and skills technical as well as nontechnical for work in
an environment very competitive and complex work (Wen, Yang, Bu, Diers, & Wang, 2018).
It is very suitable with scope bachelor accounting because they get knowledge
and skills the moment go through education. But Thing
this is not comparable if seen from the number of development accountants
registered in Indonesia, which is presented in the following table 1.
Table 1.
The Development
of the Number of IAI Members in 2016 - 2019
|
IAI membership |
2016 |
2017 |
2018 |
2019 |
|
Main Member |
18,092 |
19,473 |
19,879 |
20,089 |
|
Associate
Member |
7,203 |
7.065 |
5.550 |
6.418 |
|
Young Member |
2.120 |
7.362 |
6327 |
2,402 |
|
Amount |
27,415 |
33,900 |
31,756 |
28,909 |
Source: Indonesian Institute of Accountants
(2020)
Based on table 1, it can be concluded that the
main IAI members or accountants who have CA certification or who are registered
are different each year. The number of main members every year does increase,
but if you look at the addition of the number of accountants every year it does
not continue to show an increase. When compared to the total number of
accounting graduates in Indonesia, which annually reaches 30,000, the
development of the number of registered accountants is still far behind. This
is due to the lack of understanding of accounting students on the importance of
professional certification.
To take the professional certification, a
person is influenced by interests. Interest is an individual's interest or
preference for something to achieve a goal. There are several results of
previous research on the factors that influence the interest of accounting
students to take a professional certification. The research of Chi et al., (2022) found that ability, subjective norms, behavioral control, and
career opportunities affect the intention of students to follow
certification in professional accounting. 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. Obstacles in the research of Owusu et al. (2018) affect student interest in taking the professional
certification.
The motivation of this research is
because of the dissimilarity of some of the results of previous studies,
therefore this research was carried out again in the hope of providing a
different understanding and perspective. This study is a
combination of the research of Chi et al., (2022) and Owusu et al. (2018) using the variables of ability, attitude, subjective
norm, behavioral control, career opportunities, and constraints.
Literature
Review And Hypothesis Development
Theory of Planned
Behavior
Theory of Planned
Behavior (Theory Of Planned Behavior) is theory extended by Icek Ajzen of _ Theory Behavior
Reasonable (Theory Of Reaction Action).
The Theory of Reasoned Action (TRA) explains behavior
somebody based on intention behavior influenced by
norms subjective (Subjective norms) and
attitudes (Attitude Toward The Behavior) someone to something behavior. Meanwhile, the Theory Of Planned Behavior
(TPB) added one factor important again which is control behavior
(Perceived Behavioral Control). The addition of
behavioral control is to control individual behavior that is limited by
limitations and lack of resources to behave.
In The Theory Of Planned Behavior, 3 factors influence somebody to behave namely; the first attitude to behavior (Attitude Toward The Behavior) namely preferred rating or no like to behavior, second subjective norms (Subjective Norms), namely the influence of outside parties that influence a person to behave, and the third is behavioral control (Perceived Behavioral Control), which is a person's perception of how easy it is to understand behavior, and is assumed to reflect past experiences and obstacles that can be estimated. The better the attitude, and the subjective norm, the greater the perceived control of the behavior, and the greater the individual's ability to perform the behavior (Ajzen, 1991).
Interest
Interest is
someone's interest in something. As stated by Chandra
& Arpan, (2017) that interest is a process of observing and focusing on something that is liked with
pleasure and also a sense of satisfaction. Someone interested in
something subject leads to giving great attention to something subject (Slameto, 2015:180).
Certification
Professional
Certification professional is an endorsement given by
an institution official to somebody to show that he is proficient in a work
job. Certification professionals are needed to acquire or
improve expertise in a particular field. The field of
accounting has many types of certification professionals such as CPA, CMA, CA,
and certification others.
Chartered
Accountants
����������� Chartered Accountants (CA) have been set as qualification professional
accountants by the Association of Indonesian Accountants (IAI) appropriate to
the guidelines standard international. Title Chartered Accountants is awarded to an accountant professional with
recognized qualifications and also registered as accountant state registered.
Determination of the CA degree for reach destination implementation education
accountants and improvement quality work accountant.
Ability
The ability is ability or
proficiency. Somebody said to have the ability if he can and can To do something to be done. Ability and understanding have a
relationship because someone who can what we can be certain of is understand
well what to do. Understanding is one result of the learning process. If
someone understands something Thing with ok then will strengthen interest in To do Thing.
Attitude
����������� According to the Theory of Planned Behavior, an attitude refers to when a
person has a favorable or unfavorable assessment of the behavior in question (Ajzen, 1991). If someone has a positive view of
behavior, it will encourage their interest in that behavior, and vice versa.
According to Slameto, (2015: 188) attitude is something that is observed, attitudes also
determine how individuals respond to situations, and determine what individuals
are looking for in life.
Subjective Norms
����������� norms (Subjective Norms) which refer to the
perceived social pressure to perform or not to perform a behavior (Ajzen, 1991).
The social pressure in question is coming from external parties such as family or friends. The influence
of external parties can influence a person's decision to determine decisions in
behavior.
Control Behavior
Control perceived behavior
leads to people's responses to easy or difficult To do desired behavior (Ajzen, 1991).
Control behavior has a role important in theory behavior planning. Importance control behavior
proven with existence source existing strengths and opportunities _ for
somebody with time certain as well as must set possibility achievement
something behavior (Ajzen, 1991).
Opportunity
Career
Opportunity career is an opportunity somebody in a
career where are they? a career in question usually refers to a job. Somebody
what we can be certain of has to hope to get reach success and alone possibly
avoid failure. Opportunity career is the right time for someone who has to
utilize as good as possible so that could help increase their career them.
Opportunity career in a study leads to choosing a career created by student
accountancy after graduation (Ng et al., 2017).
Constraint
����������� The constraint is a state which limit, hinder or prevent the
achievement target. Constraints on time resources and costs such as
study costs associated with obtaining accounting certification can influence an
individual's decision to take accounting certification (Owusu et al., 2018).
Cost education that is not inexpensive is one constraint in following
exam certification accountancy (Kurniawan & Nugroho, 2021).
frame Conceptual
The conceptual framework explains
the relationship between the variables of ability, attitude, subjective norms,
behavioral control, career opportunities, and constraints on the interest of
accounting students to take a professional certification.
�������������������������������������������������
H1 ( +)
�����������������������������������������������������������
H2 ( +)
������������������������������������������������������
H3(+)
��������������������������������������������������������
H4 ( + )
���������������������������������������������������������
H5 ( + )
H6 ( +
)
Image 1.
Conceptual Framework
�
Hypothesis
Development
The influence of ability on the interest of accounting
students to take a professional certification.
Ability is
intelligence or skills will something skill well since born or because exercise
that will wear in work something To use make it happen
through action. View positive will confidence as well as ability student about
knowledge the accounting could push interest they for
following certification profession. This thing is in tune with the results of
the study the previous one said that ability to student accountancy will
significantly influence the intention to chase certification because he feels
able and have knowledge for following exam certification (Chi et al., 2022; Owusu et al., 2018).
Based on the explanation above, the hypothesis is formulated as
follows:
H1:
Ability has a positive effect on the interest of accounting students to take a
professional certification.
The influence of attitudes on the interest of
accounting students to take a professional certification.
����������� According
to the Theory of Planned Behavior attitude refers to when a
person has a favorable or unfavorable opinion of behavior (Ajzen, 1991). 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.
The influence of subjective norms on the interest of
accounting students to take a professional certification.
����������� Subjective norms are
the influence of external parties such as family or friends. Suggestions or
support from external parties to someone is considered to be one of the things
that can encourage someone to behave. Because usually someone is confused about
the decision to behave and prefers to realize the wishes of the closest people
such as family. This thing in tune with several results studies that
norms subjective takes to affect positively to intention student for taking
certification accountant professional (Ananda & Ratnadi, 2021; Chi et al., 2022; Mihartinah & Coryanata,
2019).
Based on the exposure above, then formulated the hypothesis as follows:
H3:
Subjective norms take effect positively to interest student accountancy
following certification profession.
The effect of behavioral control on the interest of
accounting students to take a professional certification.
Perception control behavior
is control belief that includes viewing an individual about skills possessed
with required source power or opportunity so that successful. Control behavior is a view about convenience or difficulties faced
in something behavior. Based on the Theory of Planned Behavior,
and control behavior in a study this that is
individuals who think that getting a certified professional is more many
convenient compared to trouble, then will push behavior
individuals for following certification. This thing supported by the results of
studies that control behavior takes to effect
positively intention students to follow certification in professional
accountancy (Ananda & Ratnadi, 2021; Artati, Kaharti, & Susilowati, 2021; Chi
et al., 2022; Srirejeki, Supeno, & Faturahman, 2019; Susanto, Yanti,
Viriany, & Wirianata, 2020).
Based on the exposure above, then formulated the hypothesis as follows:
H4: _
Control behavior takes to effect positively to
interest student accountancy to follow certification profession.
The effect of career opportunities on the interest of
accounting students to take a professional certification.
����������� Opportunity career in a
study if linked with the Theory of
Planned Behavior, including shape attitude. A
positive attitude could push individuals to follow certification professional To use try to look for opportunities for more career good.
Individuals who think that accountant professionals have opportunities for more
career good compared with accountants normal so they will follow certification.
This thing by several results studies before that opportunity career take
effect to interest student accountancy follow certification accountancy (Chi et al., 2022).
Based on the exposure above, then formulated the hypothesis as follows:
H5: _
Opportunity career takes to effect positively to interest student accountancy
to follow certification profession.
The effect of constraints on the interest of accounting
students to take a professional certification.
The constraint is
a factor blocker in To do something Thing good from
factor external as well as internally. If someone has an attitude positive,
norm-positive social skills, and abilities to something behavior,
maybe the existence of constraint external certain that will prevent it for
involved in behavior the (Owusu et al., 2018).
Factor external to be constraint interest follow certification could in the
form of cost. This thing is in tune with a study that constraints take affect
negatively to intention students follows certification in professional
accountancy (Owusu et al., 2018).
Cost education takes an effect negatively on interest in student accountancy
take professional education (Berlinasari & Erawati, 2017).
In accordance exposure above, then formulated the hypothesis as follows:
H6: _
Constraints take effect negatively to interest student accountancy follow
certification profession.
METHOD RESEARCH
Research design
This study aims to obtain
empirical evidence of the factors that influence the interest of accounting
students to take a professional certification. This research was conducted to
examine the effect of the independent variables' ability, attitude, subjective norms,
behavior control, career opportunities, and constraints on the interest of
accounting students to take professional certification as the dependent
variable. This research includes quantitative research using primary data
sources obtained through answers to questionnaires obtained from respondents.
Population and Sample
The population in this study were undergraduate accounting
students in JABODETABEK. The population in this study is unknown, so to
determine the minimum sample using the opinion of Hair et al., (2019:132) which states that the determination quantity sample with amount population no is known can amount to 5-10
times of amount indicator used. This study uses 28 question indicators,
so 28 � 5 = 140, so the minimum sample in the study is 140 samples. Determination of the
sample using the purposive sampling
method, where the selection of samples is according to predetermined
characteristics. The characteristics used in selecting this sample are as
follows:
- S1 accounting student at a
university located in JABODETABEK.
- Accreditation of the accounting
study program is A.
- Active accounting students who will
or are entering the final semester (semester 6 and above).
Data collection technique
This research includes primary data, where data is obtained
from the first source. The data in this study were collected using a
questionnaire created through a google
form and distributed on social media which will later be filled out by
respondents to get relevant and accurate results. To assess the relationship
between the independent variable and the dependent variable, the researcher
used 28 questions presented in the questionnaire. While the answers are
measured with a Likert scale of 5 (five) points. A scale of 1 (one) indicates
strongly disagree to a scale of 5 (five) strongly agrees. Question number 9 is reverse scored on a scale of 1 (one)
indicating strongly agree to a scale of 5 (five) strongly disagree.
Data Quality Test
1.
Validity test
A validity test is used to assess the quality of the
questionnaire used as a research instrument, so it can be said that the
instrument is valid. The validity test uses the Pearson Correlation technique, which is a testing technique by
comparing r counts with r tables. The basic criteria for testing the validity
are if r count > r table, then it is concluded that it is valid but if r
count < r table, then it is concluded that it is invalid.
2.
Reliability Test
Reliability has a
synonym for reliable and consistent from one time to another for an answer.
Measurement of reliability with Cronbach
Alpha statistical test. The basic criteria for reliability testing are if
the Cronbach Alpha value is >
0.60, then this variable is reliable while if the Cronbach Alpha value is < 0.60, then this variable is not
reliable.
Multiple Linear Regression
Analysis
Multiple linear regression
analysis is a statistical analysis technique that aims to explain the relationship
between two or more independent variables and one dependent variable.
The
regression equation model in this study is as follows:
Information :
SIIPC
= Student Interest In
Accounting Professional Certification
= Constant ����� /
Constant
CA ���� = Capabilities / Ability
AT ����� = Attitude Toward / Attitude
SN ����� = Subjective Norm / Norm subjective
PB ����� = Perceived Behavior Control / Behavior control
CO ���� = Career Opportunity / Career opportunities
CS ����� = Constraints / Constraints
1-β6 ��� =
Regression coefficient of each variable
e �������� = error term or error rate
RESULTS AND DISCUSSION
1. Respondent Demographics
Table
2.
Characteristics
of Respondents
|
Category |
Type Sex |
||||||
|
Man |
Woman |
Total |
|||||
|
F |
% |
F |
% |
F |
% |
||
|
College Status _ |
|
|
|
|
|
|
|
|
Country |
6 |
3.9 |
26 |
6.8 |
32 |
20.6 |
|
|
Private |
13 |
8.4 |
110 |
71 |
123 |
79.4 |
|
|
Origin University |
|
|
|
|
|
|
|
|
Trisakti University |
5 |
3.2 |
53 |
34.2 |
58 |
37.4 |
|
|
Bina
Nusantara University |
4 |
2.6 |
8 |
5.2 |
12 |
7.7 |
|
|
Pelita
Harapan University |
0 |
0 |
2 |
1.3 |
2 |
1.3 |
|
|
Mercu University World |
1 |
0.6 |
12 |
7.7 |
13 |
8.4 |
|
|
University
One Superior |
0 |
0 |
10 |
6.5 |
10 |
6.5 |
|
|
Tarumanegara University |
2 |
1.3 |
3 |
1.9 |
5 |
3.2 |
|
|
Mother
University Glorious |
0 |
0 |
4 |
2.6 |
4 |
2.6 |
|
|
Pancasila
University |
0 |
0 |
3 |
1.9 |
3 |
1.9 |
|
|
Muhammadiyah
University of Jakarta |
0 |
0 |
8 |
5.2 |
8 |
5.2 |
|
|
unique Atma Jaya |
1 |
0.6 |
2 |
1.3 |
3 |
1.9 |
|
|
Gunadarma University |
0 |
0 |
2 |
1.3 |
2 |
1.3 |
|
|
Multimedia
Nusantara University |
0 |
0 |
3 |
1.9 |
3 |
1.9 |
|
|
State
University of Jakarta |
1 |
0.6 |
11 |
7.1 |
12 |
7.7 |
|
|
UIN
Jakarta |
1 |
0.6 |
9 |
5.8 |
10 |
6.4 |
|
|
UPN
Veterans Jakarta |
4 |
2.6 |
6 |
3.9 |
10 |
6.4 |
|
|
Semester Taken |
|
|
|
|
|
|
|
|
6th
semester |
4 |
2.6 |
38 |
24.5 |
42 |
27.1 |
|
|
Semester
8 |
15 |
9.7 |
98 |
63.2 |
113 |
72.9 |
|
|
Total |
19 |
12.3 |
136 |
87.7 |
155 |
100 |
|
Source: Processed data (2022)
According to table 2 from the results
of data processing that has been carried out on 155 respondents, it is
concluded that the majority of respondents are female as many as 136 people (87.7%),
while minority respondents are male as many as 19 people (12.3%). Characteristics of respondents with university status
showed that the majority of respondents came from private universities as many
as 123 people (79.4%) while the rest of the respondents came from state
universities, namely 32 people (20.6%). Characteristics of respondents with
university origins with the majority of respondents coming from Trisakti
University as many as 58 people (37.4%), while the minority of respondents came
from Pelita Harapan University and Gunadarma University with 2 respondents each
(1.3%). Characteristics of respondents based on the semester being taken, the
majority of respondents were studying in semester 8 as many as 113 people
(72.9%) while the rest were taking semester 6 as many as 42 people (27.1%).
2. Descriptive statistics
Descriptive statistical analysis in
this study includes the minimum value, maximum value, mode, mean, and standard deviation.
Table 3
Descriptive statistics
|
Variable |
N |
Min |
Max |
Mode |
mean |
Std. Deviation |
|
Ability |
155 |
1 |
5 |
5 |
4.28 |
0.577 |
|
Attitude |
155 |
1 |
5 |
5 |
4.375 |
0.527 |
|
Subjective Norms |
155 |
1 |
5 |
4 |
3.557 |
0.959 |
|
Control Behavior |
155 |
1 |
5 |
5 |
4.035 |
0.715 |
|
Opportunity Career |
155 |
1 |
5 |
5 |
4.38 |
0.571 |
|
Constraint |
155 |
1 |
5 |
5 |
4.08 |
0.734 |
|
Interest Follow Certification Profession |
155 |
1 |
5 |
5 |
4.363 |
0.639 |
Source:
Primary data processed, 2022
Based on the descriptive statistics table
above, each variable in this study has a minimum value of 1 (one) which means
that the respondent's answer strongly disagrees, the maximum value is 5 (five)
which means that the respondent's answer strongly agrees, the mode value is 4
(four) or 5 (five). which means that the respondent's answer agrees or strongly
agrees, with a standard deviation value smaller than the mean value which means
the data is homogeneous and the distribution of the data is said to be
good.
3. Data Quality Test
Table
4.
Validity
Test Results and Reliability Test
|
Variable |
Item Question |
Pearson Correlation |
Cronbach Alpha |
Information |
|
Capability (CA) |
4 |
0.722-0.824 |
0.765 |
Valid &
Reliable |
|
Attitude (AT) |
4 |
0.650-0.742 |
0.646 |
Valid &
Reliable |
|
Subjective Norm (SN) |
4 |
0.696-0.843 |
0.697 |
3 Valid &
Reliable |
|
Control Behavior (PB) |
4 |
0.703-0.808 |
0.749 |
Valid &
Reliable |
|
Opportunity Career (CO) |
4 |
0.727-0.807 |
0.762 |
Valid &
Reliable |
|
Constraint (CS) |
4 |
0.727-0.885 |
0.822 |
Valid &
Reliable |
|
Interests (SI) |
4 |
0.777-0.896 |
0.852 |
Valid &
Reliable |
Source: Data processed, 2022
������ According to table 4, it can be
concluded that the variables of ability, attitude, subjective norm, behavioral
control, career opportunities, constraints, and interests have an r value
greater than the r table and have a Cronbach
Alpha value of more than 0.60, so it can be concluded that all of the question
items in the study it is valid and reliable. Valid shows the accuracy of
an instrument in measuring data. All items are reliable or consistent and
reliable because they remain consistent over time.
4.
Hypothesis testing
Table 5.
Hypothesis Test Results
|
Model |
Prediction |
️ |
Sig. 1 tailed |
Conclusion |
|
Constant |
|
2.021 |
|
|
|
Capability (CA) |
H1 ( +) |
0.288 |
0.0005 |
H1 Accepted _ |
|
Attitude (AT) |
H2 ( +) |
0.082 |
0.190 |
H2 Rejected _ |
|
Subjective Norm (SN) |
H3 ( + ) |
0.028 |
0.316 |
H3 Rejected _ |
|
Behavioral Control (PB) |
H4 ( + ) |
0.209 |
0.001 |
H4 Accepted _ |
|
Career Opportunities (CO) |
H5 ( + ) |
0.362 |
0.000 |
H5 Accepted _ |
|
Constraint (CS) |
H 6 (-) |
-0.058 |
0.1305 |
H 6 Rejected |
|
F Uji test |
F : 25,383 |
|||
|
Sig. : 0.000 |
||||
|
R Square |
0.507 |
|||
|
Adjusted R Square |
0.487 |
|||
Source: Data processed, 2022
According to the
results of the analysis presented in Table 5, a regression equation is obtained
as follows:
SI = 2,021 + 0.288CA
+ 0.082AT + 0.028SN + 0.209PB + 0.362CO � 0.058CS
Coefficient of determination test
results with Adjusted R2 The squares presented in table 5 shows that the value of Adjusted R
2 Square
is 0.487 which means that the
effect of the ability variable,
attitude,
subjective
norm, behavioral control, and career opportunities only
explain 48.7 % of the interest of
accounting students to take professional certification and the remaining 51.3 % are influenced by other variables that are outside this
research.
The
results of the F test are known that the sig value is 0.000 < 0.05 so it can
be concluded that the variables of ability, attitude, subjective norm,
behavioral control, career opportunities, and constraints have a significant
effect on the variable of interest in accounting students following professional
certification. The results of the F test
can determine that the model is suitable for use in research and can be
continued in the next test.
Discussion
The influence of ability
on the interest of accounting students to take a professional certification.
Based on the test results, the
ability variable has a sig value of 0.0005 < 0.05 with a coefficient value
of 0.288. The results of the study show that ability has a positive effect on
the interest of accounting students to take a professional certification. Based
on the Theory Of Planned Behavior,
the ability is included in a positive attitude. This is because accounting
students who are respondents to this study feel confident in their abilities
regarding accounting knowledge. This belief in ability and understanding drives
students' interest in taking the professional certification. The results of
this study are in line with previous research which says that ability has a
positive effect on the interest of accounting students to take professional
certification (Chi et al., 2022; Owusu et
al., 2018).
The influence of attitudes on the interest of
accounting students to take a professional certification.
Based on the test results, it
was found that the attitude variable had a sig value of 0.190 > 0.05 with a
coefficient value of 0.082. The results of the study explain that attitudes do
not affect the interest of accounting students to take a professional
certification. The absence of a positive outlook can reduce their interest in
professional certification. Lack of confidence that professional certification
can be useful for them is one of the reasons that make them not interested in
professional certification. The results of this study are supported by previous
research which says that attitudes do not affect the interest of accounting
students to take professional certification (Artati et al., 2021;
Mihartinah & Coryanata, 2019).
The influence of subjective norms on the interest of
accounting students to take a professional certification.
Based on the test results, the
results obtained that the subjective norm variable has a sig value of 0.316 >
0.05 with a coefficient value of 0.028. The results of this study indicate that
subjective norms do not affect the interest of accounting students to take a
professional certification. It can be concluded that the influence and
suggestions from external parties such as family and friends do not affect
their decision to take a professional certification. This is in line with
research that says that subjective norms do not affect the interest of
accounting students to take professional certification (Wen et al., 2018).
The results of this study are also supported by the research of Artati et al., (2021)
which states that
subjective norms do not affect the interest of accounting students to take a
professional certification.
The effect of behavioral control on the interest of
accounting students to take a professional certification.
Based on the test results, the results obtained
that the behavioral control variable has a sig value of 0.001 < 0.05 with a coefficient value of 0.209. The results of this study explain that behavioral control has a positive
effect on the interest of accounting students to take a professional
certification. Accounting students have the view that there are more
convenience factors than difficulties in participating in professional
certification. Thus encouraging their interest in participating in professional
certification. The results of this study are in line with
several previous studies which say that behavioral control has a positive
effect on the interest of accounting students to take professional
certification (Ananda & Ratnadi, 2021; Artati et al., 2021; Chi et al., 2022;
Susanto et al., 2020 ).
The effect of career opportunities on the interest of
accounting students to take a professional certification.
Based on the test results, the
results obtained that the career opportunity variable has a sig value of 0.000 < 0.05 with a coefficient value of 0.362. The results of this study explain that career opportunities have a
positive effect on the interest of accounting students to take a professional
certification. Based on the Theory Of
Planned Behavior, career opportunities are included in a positive attitude.
Accounting students have a positive view that having certification will help
them improve their careers. They also have the view that certified accountants
have wider career opportunities than uncertified accountants. The results of
this study are supported by research by Chi et al., (2022) which states that
career opportunities have a positive effect on the interest of accounting
students to take a professional certification. This
research is also in line with research that says that career motivation has a
positive effect on the interest of accounting students in obtaining
certification (Dewi et al., 2019; Permata et
al., 2019; Prayitno & Lastiati, 2021; Ulfah et al., 2019). Career motivation itself is to explain
that certification can motivate their career goals later.
The effect of constraints on the interest of accounting
students to take a professional certification.
Based on the test results, it was found that the constraint
variable had a sig value of 0.1305 > 0.05 with a coefficient
value of -0.058. The results of this
study explain that the constraints do not affect the interest of accounting
students to take a professional certification. Based on the Theory Of Planned Behavior, constraints
are included in behavior control. Constraints are internal obstacles that
prevent a person from achieving goals. One
of the main reasons for graduates do not pursue a professional accounting
qualification is due to the high cost (Aziz, Mohd Adha, Morni, &
Mazilena, 2017).
The problem of cost is indeed very classic, but this is what reduces the
interest of accounting students to take a professional certification. The
results of this study are from previous research which said that the cost of
education did not affect the interest of accounting students in participating
in certification (Hasanah & Aji, 2021;
Inayah & Ratnawati, 2022)
CONCLUSION
According to the results and discussion, it can be concluded that
ability, behavior control, and career opportunities have a positive effect on
students' interest in taking the professional certification. Meanwhile,
attitudes, subjective norms, and constraints do not affect students' interest
in participating in professional certification.
REFERENCES
Affifah, Hidayatul,
Kushermanto, Andi, & Ardianingsih, Arum. (2021). Identifikasi
Persepsi Mahasiswa Dalam Mengambil Sertifikasi Akuntan Profesional. JIAFE
(Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 7(2), 259�268. https://doi.org/10.34204/jiafe.v7i2.3172
Ajzen, Icek. (1991).
The Theory of Planned Behavior. Organizational Behavior and Human Decision
Processes, 50(2), 179�211.
https://doi.org/https://doi.org/10.1016/07495978(91)90020-T
Ananda, Andrea Diva, &
Ratnadi, Ni Made Dwi. (2021). Minat Mahasiswa Akuntansi Memperoleh
Sertifikasi Chartered Accountant. E-Jurnal Akuntansi, 31(9),
2169. https://doi.org/10.24843/eja.2021.v31.i09.p02
Artati, Dwi, Kaharti, Eni,
& Susilowati, Ika. (2021). Analisis Theory of Planned Behavior
dalam Memprediksi Niat Akuntan dalam Memperoleh Gelar Chartered Accountant di
Wilayah Jawa Tengah. Fokus Bisnis : Media Pengkajian Manajemen Dan
Akuntansi, 20(1), 80�91. https://doi.org/10.32639/fokusbisnis.v20i1.833
Aziz, Abdul Dalilah, Mohd
Adha, Ibrahim, Morni, J. Sidik, & Mazilena, Tajuddin. (2017).
Accounting Students� Perception and Their Intention To Become Professionally
Qualified Accountants. SHS Web of Conferences, 8, 1�17.
Berlinasari, Mayma, &
Erawati, Ni Made Adi. (2017). Pengaruh Motivasi, Biaya Pendidikan
dan Lama Pendidikan pada Minat Mahasiswa Akuntansi Mengikuti PPAk. E-Jurnal
Akuntansi, 2017(1), 447�476.
Chandra, Teddy, & Arpan.
(2017). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Menjadi
Akuntan Publik Oleh Mahasiswa Jurusan Akuntansi (Studi Empiris Pada Mahasiswa
Akuntansi Pelita Indonesia). Bilancia, 1(3), 294�305.
Chi, Tiw Kai, Sin Yi, Thai, Al
Mamun, Abdullah, Hayat, Naeem, Salamah, Anas A., & Yang, Qing. (2022).
Predicting the Intention to Pursue Certified Professional Accountancy
Qualification Among the Accounting Students. Frontiers in Psychology, 13(March),
1�13. https://doi.org/10.3389/fpsyg.2022.860204
Dewi, I. Gusti Ayu Ratih
Permata, Putri, Putu Yudha Asteria, & Dewi, Cok Istri Ratna Sari. (2019).
Niat Untuk Mengambil Sertifikasi Akuntan Dengan Pengujian Theory of Planned
Behavior Dan Teori Motivasi. Jurnal Ilmiah Akuntansi, 3(2).
https://doi.org/10.23887/jia.v3i2.16639
Endayani, Anisa Yusi, &
Witono, Banu. (2021). Pengaruh Tingkat Pemahaman, Motivasi Karir,
Motivasi Kualitas, Dan Sikap Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil
Profesi Chartered Accountant. Prosiding Seminar Nasional & Call for
Paper STIE AAS, (September), 189�200.
Hair, Joseph F. Jr., Black,
William C., Babin, Barry J., & Anderson, Rolph E. (2019). Multivariate
Data Analysis (Eighth). United Kingdom: Cengange Learning.
Hasanah, Amiroh Alfi, &
Aji, Andri Waskita. (2021). Pengaruh Motivasi, Biaya Pendidikan, dan
Pengetahuan Tentang Akuntan Publik (AP) Terhadap Minat Mahasiswa Akuntansi
Mengikuti PPAk. Jurnal Ilmiah Akuntansi, 12(1), 21�32.
Inayah, & Ratnawati, Dyah.
(2022). Motivasi Karir, Lama Pendidikan, dan Biaya Pendidikan
Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi. Journal
of Management and Bussines (JOMB), 4, 313�323.
https://doi.org/10.31539/jomb.v4i1.3714
Kurniawan, Dwi Arif, &
Nugroho, Paskah Ika. (2021). Minat Mahasiswa Akuntansi Feb UKSW
untuk Mengikuti Ujian Sertifikasi Chartered Accountant (CA). Jurnal
Penelitian Dan Pengembangan Sains Dan Humaniora, 5(2), 237.
https://doi.org/10.23887/jppsh.v5i2.34343
Mihartinah, Duwi, & Coryanata, Isma. (2019). Pengaruh Sikap Terhadap
Perilaku, Norma Subjektif, Dan Kontrol Perilaku Persepsian Terhadap Niat
Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant. Jurnal
Akuntansi, 8(2), 77�88.
https://doi.org/10.33369/j.akuntansi.8.2.77-88
Mongilala, Joshua Fanuel.
(2021). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi
Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada
Politeknik Negeri Manado). Jurnal Akuntansi Profesi, 12(1), 77.
https://doi.org/10.23887/jap.v12i1.33824
Ng, Yen Hong, Lai, Sue Pei,
Su, Zhi Peng, Yap, Jing Yi, Teoh, Hui Qi, & Lee, Han. (2017).
Journal of Management Development Factors influencing accounting students�
career paths Article information. Factors Influencing Accounting Students�
Career Paths, 36(3), 319�329.
Omar, Siti Aisyah, Hasbolah,
Farhana, & Yusof, Kastina. (2019). Awareness, Perception, and
Behaviour of Accounting Students in Private Higher Education Institution
Towards Professional Accountancy Qualifications. International Journal of
Accounting, Finance, and Business (IJAFB), 4(20), 116 - 128., 116�128.
Owusu, Godfred Matthew Yaw,
Obeng, Victoria Asantewaa, Ofori, Charles Gyamfi, Ossei Kwakye, Teddy, &
Bekoe, Rita Amoah. (2018). What explains the 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, Fyana Putri,
Setyorini, Christina Tri, & Sudjono. (2019). Pengaruh Norma
Subjektif dan Motivasi terhadap Minat Sertifikasi Akuntansi. Journal Of
Accounting and Business, 03(01), 55�57.
Prayitno, Jaka Andika, &
Lastiati, Anies. (2021). Faktor yang Mempengaruhi Minat Mahasiswa
Akuntansi dalam Memperoleh Sertifikasi Profesional Akuntansi di Indonesia
(Chartered Accountant) (Studi Kasus Mahasiswa Akuntansi Semester Akhir pada
Universitas dengan Prodi Akuntansi Berakreditasi A dan B yang be. COMPETITIVE
Jurnal Akuntansi Dan Keuangan, 5(2), 91.
https://doi.org/10.31000/competitive.v5i2.4248
Slameto. (2015). Belajar dan faktor-faktor yang mempengaruhinya
(6th ed.). DKI JAKARTA: Rineka Cipta.
Srirejeki, Kiky, Supeno,
Saras, & Faturahman, Agus. (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
Susanto, Liana, Yanti, Yanti,
Viriany, Viriany, & Wirianata, Henny. (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
Ulfah, Rahmawati, Amril
Jaharadak, Adam, & Khatibi, Abdul Ali. (2019). Motivational
factors influencing MSU accounting students to become certified public
accountants (CPA). Management Science Letters, 9(10), 1675�1684.
https://doi.org/10.5267/j.msl.2019.5.020
Wen, Lei, Yang, Hongwei
(Chris), Bu, Danlu, Diers, Lizabeth, & Wang, Huaqing. (2018).
Public accounting vs private accounting, the career choice of accounting
students in China. Journal of Accounting in Emerging Economies, 8(1),
124�140. https://doi.org/10.1108/JAEE-09-2016-0080
Copyright holders:
Ervina Anas Meliana,
Naufal Febri Nugroho, Christina Dwi Astuti (2022)
First publication right:
Devotion - Journal of Research and Community
Service
This article is licensed under a Creative Commons Attribution-ShareAlike 4.0 International