Abstract
Master of Accounting is a secondary education in higher education to get a master's degree. The purpose of this study was to determine the effect of quality motivation, career motivation, economic motivation, and perceptions of education costs on the interest of students attending the Master of Accounting education. The population in this study were all accounting students at the Faculty of Economics and Businessclass of 2015 many as 298. The sampling technique used was purposive sampling method. The number of samples determined is 171 samples. Methods of collecting data using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that quality, career, and economic motivation have a positive effect on students' interest in taking part in the Accounting Master's education, while the perception of education costs has a negative effect on the interest of students attending the Master of Accounting.Keywords: Quality motivation, career motivation, economic motivation, perception of education costs, student interest.
Highlights
Master of Accounting is a secondary education in higher education to get a master's degree
The results of the analysis show that quality, career, and economic motivation have a positive effect on students' interest in taking part in the Accounting Master's education, while the perception of education costs has a negative effect on the interest of students attending the Master of Accounting
Hasil penelitian ini juga sejalan dengan penelitian yang dilakukan Aryani & Erawati (2016) dan Widyastuti & Juliana (2004) yang meperoleh hasil bahwa motivasi ekonomi berpengaruh positif terhadap minat mahasiswa mengikuti pendidikan profesi akuntansi
Summary
Berdasarkan Tabel 1bahwa adanya perkembangan mahasiswa magister akuntansi dari tahun 2016-2018. Berdasarkan faktor tersebut, dalam penelitian ini akan meneliti beberapa faktor yang dapat meningkatkan minat mahasiswa untuk mengikuti pendidikan magister akuntansi yaitu motivasi kualitas, motivasi karir, motivasi ekonomi, dan persepsi biaya pendidikan. Sejalan dengan penelitian yang dilakukan oleh Dewi & Mediatrix (2018)menyatakan motivasi karir berpengaruh positif terhadap minat mahasiswa akuntansi reguler dan non reguler Universitas Udayana mengikuti PPAk. Pendidikan magister akuntansi bisa menjadi salah satu faktor yang memotivasi peningkatkan karir. Kriteria yang digunakan untuk menentukan sampel dalam penelitian ini adalah mahasiswa semester 7 pada tahun akademik 2015 yang masih aktif kuliah dengan alasan bahwa mahasiswa selama 6 semester telah menempuh pendidikan di prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana sehingga mereka sudah mengetahui dengan jelas setelah tamat akan melanjutkan pendidikan dan/ bekerja.
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