What Determines Interest in Becoming a Student of Professional Accounting?

• 발행기관: 한국유통과학회
• 저자명: I Ketut YADNYANA Ni Luh Putu Trisna DEWI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.10, 1119~1127쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.10.30

영문 초록

This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students’ interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students’ interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates’ who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.

목차

1. Introduction

2. Literature Review and Hypothesis Development

3. Research Methods and Materials

4. Results and Discussion

5. Conclusions

References

키워드

Motivation Education Duration Study Interest Accounting Professional Education Indonesia