Determinants of Charter Accountant Certified Accounting Students (Empirical Study on Accounting Major Students in Bali Province)

Abstract

Certified accountants are needed worldwide to improve the economy and the quality of information in the financial sector. Charter accountant (CA) certification for graduate accounting students can create professional accountants and have global competitiveness. This study aims to examine the determinants of student interest in accounting majors to become certified charter accountants (CA). The research was conducted on university students majoring in accounting in the province of Bali. Determinants of interest were tested through the approach of the theory of planned behavior, knowledge and personality type. The data was obtained by survey method by distributing questionnaires to 235 respondents. The analysis technique uses partial least squares. The results of the analysis show that the determinants of the interest of accounting students to become certified accountants are attitudes, subjective norms, perceived behavioral control and personality type. Beliefs related to the assessment of a behavior, namely attitudes towards behavior. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from the people around him are called subjective norms. Control of perceived behavior, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students.