Abstract

Public accountants play a role in improving the quality and credibility of financial information. The interest of the people to become a public accountant, is still low. This study aims to determine the interest of non-regular accounting students to become public accountants as measured by student perceptions, self-motivation, and adversity intelligence. This research was conducted on 2015 non-regular accounting students at the Faculty of Economics and Business at Udayana University. Determination of samples using non-probability sampling method with saturated sampling technique. The number of respondents used in this study was 158 people. Data collection method is carried out by a survey method with questionnaire techniques that are measured using a Likert scale. The results of this study indicate that the variables of student perception, self motivation, and adversity intelligence have a positive influence on the interest of non-regular accounting students at Udayana University to become public accountants.
 Keywords: student perception, self motivation, adversity intelligence, interest in becoming a public accountant.
 

Highlights

  • Public accountants play a role in improving the quality and credibility of financial information

  • This study aims to determine the interest of non-regular accounting students to become public accountants as measured by student perceptions, self-motivation, and adversity intelligence

  • The results of this study indicate that the variables of student perception, self motivation, and adversity intelligence have a positive influence on the interest of non-regular accounting students at Udayana University to become public accountants

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Summary

Introduction

Public accountants play a role in improving the quality and credibility of financial information. Penelitian yang dilakukan oleh Arifianto (2014) yang meneliti tentang Pengaruh Motivasi Diri Dan Persepsi Mengenai Profesi Akuntan Publik Terhadap Minat Menjadi Akuntan Publik Pada Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. Sedangkan obyek dalam penelitian ini adalah minat mahasiswa jurusan akuntansi Fakultas Ekonomi dan Bisnis Program Non Reguler Universitas Udayana menjadi Akuntan Publik yang dipengaruhi oleh persepsi mahasiswa, motivasi diri dan kecerdasan adversity.

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