CINTA SANTRI NURHAKIM, 1111031029 (2015) ANALISIS PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA). FAKULTAS EKONOMI DAN BISNIS, Universitas Lampung.
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Abstrak
ABSTRAK Tujuan penelitian ini adalah untuk menganalisis motivasi mahasiswa akuntansi mengikuti ujian CPA. Menggunakan kerangka Teori Motivasi Herzberg, penelitian ini menguji apakah motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial berpengaruh terhadap minat mahasiswa akuntansi mengikuti ujian CPA. Kuesioner dikembangkan menggunakan kerangka Widyastuti, dkk (2004) dan didistribusikan kepada sampel sebanyak 150 responden, yang meliputi mahasiswa akuntansi Universitas lampung, Universitas Bandar Lampung, dan IBI Darmajaya. Data dianalisis menggunakan structural equation modeling yaitu partial least square (PLS). Hasil penelitian ini menunjukkan bahwa motivasi kualitas dan motivasi sosial berpengaruh positif terhadap minat mahasiswa akuntansi mengikuti ujian CPA. Sedangkan, motivasi karir dan motivasi ekonomi tidak berpengaruh signifikan terhadap minat mahasiswa akuntansi mengikuti ujian CPA. Hasil penelitian ini diharapkan dapat menyediakan wawasan bagi Institut Akuntan Publik Indonesia dalam mempertimbangkan kebijakan yang sesuai agar profesi tersebut lebih menarik bagi lulusan akuntansi. Kata kunci: certified public accountant (CPA), motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial. ABSTRACT The objective of this study is to analyze the motives of accounting students to take CPA exam. Using the framework of Motivation Theory by Herzberg, this paper test whether quality motivation, career motivation, economic motivation and social motivation influence the interest of accounting students to take CPA exam. A questionnaire was developed using this framework following Widyastuti, et al (2004) and was distributed do asample of 150 respondents, comprise of accounting students from Universitas lampung, Universitas Bandar Lampung, and IBI Darmajaya. The data where analyzedusing structural equation model namely partial least square (PLS). The result of study shows that the quality motivation and social motivation have positive effect on the students interest to take CPA exam. Meanwhile, career motivation and economic motivation has no significant effect on the students interest to take CPA exam.The result of this study is expected to provide insights for the Indonesian Public Accountants Association in considering appropriate policy to make the profession more appealing to the accounting graduates. Keywords: certified public accountant (CPA), quality motivation, career motivation, economic motivation, and social motivation.
| Tipe Karya Ilmiah: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting > LB Theory and practice of education > LB2300 Higher Education |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Depositing User: | 4533292 . Digilib |
| Date Deposited: | 11 Aug 2015 07:32 |
| Last Modified: | 11 Aug 2015 07:32 |
| URI: | http://digilib.unila.ac.id/id/eprint/11631 |
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