Faktor Yang Mempengaruhi Niat Dalam Mengambil Sertifikasi Profesional Dengan Mediator Self Efficacy

Abstract

The purpose of this study is to determine the effect of salary, job security/stability, opportunity to advance, advisory received and accounting knowledge with self efficacy as mediating variable on intention on pursuing professional certification. The sampling method used in this study using purposive sampling method and was obtained 108 respondents as samples. The sample used in this study are university or college students located in Jabodetabek area which are Jakarta, Bogor, Depok, Tangerang, and Bekasi. Analysis tool used to calculate outer model, inner model, and hypothesis testing is SmartPLS ver 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver.21. The results of this study stated there are positive and significant effect between salary, advisory received, and self efficacy on intention on pursuing professional certification, accounting knowledge on self efficacy, no significant effect between job security/stability and accounting knowledge on intention on pursuing professional certification, negative and significant effect between opportunity to advance on intention on pursuing professional certification, positive and significant effect between accounting knowledge on intention on pursuing professional certification with self efficacy as mediation. The implication of this study is the need to increase he role of lecturers to not only provide knowledge but also provide moral encouragement to increase student self-efficacy so that students are encouraged to take professional certification exams.