Factors Affecting the Interest of Accounting Students in Taking the Accounting Technician Certification Test
DOI:
https://doi.org/10.51289/peta.v9i1.778Keywords:
quality motivation; motivation to take the SAK ETAP TA test; career motivation; economic motivation; student interest in taking the accountant technician certification test., quality motivation; motivation to take the SAK ETAP TA test; career motivation; economic motivation; student interest in taking the accountant technician certification testAbstract
The focus of this research is to examine whether there is an influence of quality motivation, motivation to take the accounting technician certification test cluster for preparing financial statements based on SAK ETAP, career motivation and economic motivation on accounting students' interest in taking the accounting technician certification.This type of research is quantitative with multiple linear regression analysis using SPSS version 25. Active students of S1 Accounting Study Program, Faculty of Economics and Business, Trunojoyo University Madura became the population in this study. The sample in this study were some active students of S1 Accounting Study Program in the fifth semester and above with a sample size that could be used in the study were 100 respondents. Sampling using purposive sampling, namely sample collection selected with certain criteria. Data obtained through questionnaires using a Likert scale. The test results in this study concluded: The interest of accounting students in taking the TA certification test is not significantly influenced by the quality and career motivation variables. While the motivation to take the SAK ETAP TA test and economic motivation have a significant influence on the interest of accounting students in taking the TA certification test.
Keywords: quality motivation; motivation to take the SAK ETAP TA test; career motivation; economic motivation; student interest in taking the accountant technician certification test.
References
Abidin, A. Z., & Darmawan Ervanto, A. (2015). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Mengikuti Ujian Certified Public Accountant (Cpa). Jaffa, 03(1), 55–68.
Abror, A. (1993). Psikologi Pendidikan. Tiara Wacana Yogya.
Aniswatin, Afifudin, & Junaidi. (2020). Pengaruh Motivasi Pengetahuan Perpajakan, Karier, Dan Kualitas Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Brevet Pajak. E-Jra, 09(02), 53–72.
Arief M, S. (2006). Interaksi Dan Motivasi Belajar Mengajar. Raja Grafindo Persada.
Basit, A. (2023). Penguatan Profesi Teknisi Akuntansi: “Kaji Ulang Skkni Dalam Menjawab Perubahan Kompetensi Di Dunia Industri Dan Profesi.” Pusat Pembinaan Profesi Keuangan Sekretariat Jenderal - Kementerian Keuangan. Https://Pppk.Kemenkeu.Go.Id/In/Post/Penguatan-Profesi-Teknisi-Akuntansi:-Kaji-Ulang-Skkni-Dalam-Menjawab-Perubahan-Kompetensi-Di-Dunia-Industri-Dan-Profesi
Bnsp. (2023). Data Juli 2023 Badan Nasional Sertifikasi Profesi (Bnsp). Bnsp.Go.Id. Https://Bnsp.Go.Id/Detail/408
Dwiharyadi, A., Asrina, N., & Rosalina, E. (2021). Analisis Kebutuhan Kompetensi Lulusan Akuntansi. Akuntansi Dan Manajemen, 16(2), 22–32. Https://Doi.Org/10.30630/Jam.V16i2.151
F, E. I. (2002). The Boundaryless Career Pada Abad Ke–21. Jurnal Visi (Kajian Ekonomi Manajemen Dan Akuntansi), Ix(1).
Fajarsari, H. (2020). Pengaruh Motivasi Dan Persepsi Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (Ppak) Di Kota Semarang. Pamator Journal, 13(1), 30–43. Https://Doi.Org/10.21107/Pamator.V13i1.7001
Heang, L. T., Mee, L. Y., Ramalingam, C. L., & Hoe, C. S. (2019). Job Opportunities And Employability Skills Required Of Business Graduates In Malaysia : An Investigation Through Online Job Advertisements. Journal Of Marketing Advances And Practices, 1(1), 37–49.
Ilmiha, J., & Syafrizal. (2017). Pengaruh Motivasi Kualitas, Motivasi Karir Dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi. E-Jurnal Akuntansi, 21(1), 588–615.
Kusumastuti, R., & Waluyo, I. (2013). Pengaruh Motivasi Dan Pengetahuan Uu No.5 Tahun 2011 Tentang Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (Ppak). Nominal, Barometer Riset Akuntansi Dan Manajemen, 2(2), 1–30. Https://Doi.Org/10.21831/Nominal.V2i2.1662
Lestari, B. W., Rispantyo, & Kristianto, D. (2018). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntani Mengikuti Ujian Sertifikasi Profesi Akuntansi. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 14(3), 371–379.
Lestari, P. A., Yasa, I. N. P., & Herawati, N. T. (2019). Motivasi Karir Dan Motivasi Kualitas Terhadap Minat Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Genesha Untuk Mengikuti Brevet Pajak. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi), 10(2), 183–194.
Locke, E. A. (1968). Toward A Theory Of Task Motivation And Incentives. Organizational Behavior And Human Performance, 3(M), 157–189. Https://Doi.Org/Https://Doi.Org/10.1016/0030-5073(68)90004-4
Lsp-Ta. (2020). Lembaga Sertifikasi Profesi Teknisi Akuntansi (Lsp-Ta). Lspta.Or.Id. Http://Lspta.Or.Id/Profil
Oktia Dini, Y. (2014). Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Mengikuti Ujian Acpai. Angewandte Chemie International Edition, 6(11), 951–952., 5–24.
Prayitno, J. A., & Lastiati, A. (2021). Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Memperoleh Sertifikasi Profesional Akuntansi Di Indonesia (Chartered Accountant) (Studi Kasus Mahasiswa Akuntansi Semester Akhir Pada Universitas Dengan Prodi Akuntansi Berakreditasi A Dan B Yang Be. Competitive Jurnal Akuntansi Dan Keuangan, 5(2), 91. Https://Doi.Org/10.31000/Competitive.V5i2.4248
Puspitarini, D., & Kusumawati, F. (2011). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (Ppak). Jurnal Investasi, 7(1), 46–63. Www.Wikipedia.Com
Qimyatussa’adah, Kusumaningrum, D., & Kirowati, D. (2017). Faktor-Faktor Yang Mempengaruhi Persepsi Mahasiswa Jurusan Akuntansi Untuk Memperoleh Gelar Sertifikasi Profesional Akuntansi. Jurnal Aksi (Akuntansi Dan Sistem Informasi), 2(1), 56–64. Https://Doi.Org/10.32486/Aksi.V1i2.118
Rahayu, A. A., Erawati, T., & Primastiwi, A. (2021). Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, Motivasi Kualitas, Motivasi Sosial, Dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak. Amnesty: Jurnal Riset Perpajakan, 4(2), 240–264. Https://Doi.Org/10.26618/Jrp.V4i2.6324
Sapitri, Z., & Yaya, R. (2015). Faktor-Faktor Yang Berpengaruh Terhadap Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (Ppak). Jurnal Akuntansi & Investasi, 16(1), 46–61.
Slameto. (2010). Belajar Dan Faktor Yang Mempengaruhinya. Rineka Cipta.
Suci Ramadhini, A., & Chaerunisak, U. H. (2022). Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi. Jurnal Literasi Akuntansi, 2(3), 175–185. Https://Doi.Org/10.55587/Jla.V2i3.67
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif Dan R&D (1st Ed.). Alfabeta.
Tan, L. M., & Lawad, F. (2018). Professional Skills Required Of Accountants: What Do Job Advertisements Tell Us? Accounting Education, 27(4), 403–432. Https://Doi.Org/10.1080/09639284.2018.1490189
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Izzul Muttaqin, Fariyana Kusumawati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
