The Effect of Motivation, Understanding, Attitude, Subjective Norms, Perception Behavior Control on Accounting Student's Intention to Follow Chartered Accountant (CA) Certification

Abstract

The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional, as evidenced by professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioural control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at the University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is the validity test, and reliability test, the classical assumption test used is the normality test, multicollinearity test, and heteroscedasticity test. The hypothesis test used is the multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioural control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification.