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Journal : Reviu Akuntansi, Keuangan, dan Sistem Informasi

PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN, DAN TINGKAT PEMAHAMAN CA TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI CA Aulia Putri Solikhatin; Syaiful Iqbal
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to examine the influence of attitudes, subjective norms, perceived behavioral control, and the level of understanding of Chartered Accountants on the interest of accounting students in taking Chartered Accountant certification. The sample of this research is accounting students from universities in Indonesia who are studying in semesters 6, 8, and so on. This study used a questionnaire in collecting data, as many as 104 respondents. The data collection technique used was a questionnaire with a simple random sampling method. The data analysis technique used is using multiple linear regression analysis techniques to examine the effect of the independent variables on the dependent variable simultaneously and partially. The results of the study show that subjective norms have a positive effect on the interest of accounting students in taking the Chartered Accountant certification. Attitude, perceived behavioral control, and level of understanding of Chartered Accountants have no positive and significant effect on Student Interests to Take Chartered Accountant Certification.