Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB

Studi Akuntansi, Keuangan, dan Manajemen Pub Date : 2022-01-15 DOI:10.35912/sakman.v1i2.1177

Fikri Rizki Utama, Yudhistira Ardana

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引用次数: 2

Abstract

Abstract: Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia. Keywords: 1. Chartered Accountant 2. Interest of Accounting Students

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TPB方法影响学生参加作弊会计考试的因素

摘要:目的:本研究旨在探讨主观规范、控制和结果预期对会计专业学生参加特许会计师(CA)考试兴趣的影响。方法:本研究的对象是IAIN地铁伊斯兰会计专业的学生。抽样方法为目的抽样，以2017年和2018年会计专业学生为标准。使用Smart-PLS 3.3.9版程序对问卷数据进行处理。结果:本研究发现行为控制变量和期望对学生参加CA考试的兴趣有显著影响。限制:本研究发现，未来的研究是需要增加受访者的数量和其他如受访者的态度，学生参加CA考试的兴趣。贡献:本研究的发现有几个贡献，特别是对将参加CA考试的会计专业学生。此外，这项研究将有助于学术界，特别是进一步的研究和印尼会计师的进步。关键词:1。2.注册会计师会计专业学生的兴趣

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Studi Akuntansi, Keuangan, dan Manajemen

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