Analysis of Determinants of Accounting Student Intention to Take Certified Public Accountant Exam

Abstract

Accounting is one of specialization that is interest to many people. Even though it seems simple, in fact accounting is a very complex thing. Becoming an external auditor is an aspiration for accounting graduates. In this study, researchers wanted to know the factors that influence student interest in taking the public accountant certification exam. This research is quantitative in nature, by processing data using primary data obtained from distributing questionnaires to final year student respondents. Statistical analysis used multiple linear regression, previously carried out a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of degree motivation and quality motivation had a significant effect on the interest in taking the Certified Public Accountant (CPA) certification exam, while career motivation and economic motivation did not have a significant effect.