Abstract

This study examines the influence of motivation, ability, career opportunities, and cost perceptions on accounting students' interest in taking accounting certification exams. The study employs quantitative methods with primary data sources. Distributing questionnaires was used as a data collecting technique. This study uses a population of accounting students from the UPN "Veteran" East Java class of 2020, with a total of 288 students. The sample size of 74 was determined using the Slovin formula. Multiple linear regression was used as data analysis. The test shows that motivation, ability, career opportunities, and cost perception are the most significant factors influencing the students decision-making process. It is hoped that the study program can fully support students so that they can take the accounting certification exam, so that by taking this exam, students are felt to be able to face the existing job competition.

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