取得特许会计师资格的意向:一种计划行为理论与动机理论方法

Sugeng Riadi
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引用次数: 1

摘要

本研究旨在分析态度、主观规范、知觉行为控制、理解、职业动机、经济动机和成就动机对学生取得特许会计师(CA)意向的影响。本研究使用的数据分析技术是描述性统计分析和多元回归分析的假设检验。本研究结果证明,态度、职业动机和成就动机对学生注册会计师取得意向有显著的正向影响。主观规范、理解力、感知行为控制和经济动机对学生取得特许会计师资格的意向有负向且不显著的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Intention To Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach
This research aims to analyse the influence of attitudes, subjective norms, perceived behaviour control, comprehension, career motivation, economic motivation and achievement motivation on student’s intention to obtain the Chartered Accountant (CA). The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, career motivation and achievement motivation had a positive and significant on student intention to obtain the Chartered Accountant. While subjective norms, comprehension, perceived behaviour control and economic motivation has a negative and insignificant on student’s intention to obtain the Chartered Accountant.
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