DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

Abstract

This research aims to examine the factors that influence students' interest inparticipating in Professional Accounting Education (PPAk). Accountingprofessional education is further education after completing a bachelor's degreemajoring in accounting. This research is quantitative research. The sample in thisstudy was students from the undergraduate economics and business faculty ofaccounting at least semester 7 at a university in Lombok. Determination of thesample in this study used the Slovin formula. The number of samples used in thisresearch was 5 universities, with a total of 55 students as respondents. This researchis aimed at testing and analyzing the influence of education costs, length ofeducation, and parental influence on students' interest in pursuing professionalaccounting education with motivation as a moderating variable. The data analysistechniques used are Moderated Regression Analysis (MRA), descriptive statisticalanalysis, classical assumption test, coefficient determination test (R2) andhypothesis test (t test) and f test. Based on the results of this research, it shows thateducation costs and motivation can weaken students' interest in participating inPPAk. The length of education and motivation are not able to strengthen therelationship with students' interest in participating in PPAk. Parental influence andmotivation were unable to strengthen the relationship with students' interest inparticipating in PPAk. Based on the empirical results in this research, it shows thateducation costs have an influence on students' interest in participating in PPAk. Thelength of education has an influence on students' interest in participating in PPAk.Parental influence has no effect on students' interest in participating in PPAk.