FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI CHARTERED ACCOUNTANT
Abstract
This study aims to provide an overview and empirical evidence about the factors that influencing the intention of accounting students in Yogyakarta to become Chartered Accountant. Indonesian Institute of Accountants issued Chartered Accountant as one of the qualification to become a professional accountant according to international standards. Based on data obtained from the Indonesian Institute of Accountants, the number of accountants who become Chartered Accountant is still relatively few when compared with the number of accountants who graduated from college each year. This has attracted researchers to examine professional training, student perception, labor market consideration, social influence, and duration of study as factors that may influencing student intention to become Chartered Accountant.
The sample used is accounting students who are in Yogyakarta region based on predetermined criteria. Sampling using questionnaires distributed through links with multiple regression analysis as a method of analysis. The result of the research shows that professional training and student perception have a significantly influenced on student's intention to become Chartered Accountant, while the labor market consideration, social influence, and duration of study are not significantly influenced to the student's intention to become Chartered Accountant.