Abstract
This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
Highlights
This study aims to examine and analyze the influence of accounting understanding level, cost perceptions of intentions to take Chartered Accountant (CA) professional certification with motivation as a moderating variable
The results of this study indicate that: 1) The accounting understanding level did not significantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perception of cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationship of perceived cost to intention to take Chartered Accountant (CA) profession certification
SIMPULAN Berdasarkan hasil analisis dan pembahasan tentang pengaruh Tingkat Pemahaman Akuntansi, Persepsi Biaya terhadap Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) dengan Motivasi sebagai Variabel Moderasi, maka dapat ditarik beberapa kesimpulan yaitu: 1
Summary
Theory of Planned Behavior (TPB) merupakan hasil pengembangan yang dilakukan oleh Icek Ajzen atas Theory of Reasoned Action (TRA). Jika tindakan seseorang mampu dikontrol secara keseluruhan oleh individu atau kelompok maka TPB sama saja dengan TRA (Ajzen, 2012). Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) “Niat adalah keinginan untuk bertindak atau melakukan perilaku tertentu” (Ajzen : 2012). Hal itu dipengaruhi oleh tingkat pemahaman akuntansi, mahasiswa yang ingin berkarir sebagai akuntan atau mendalami ilmu akuntansi nya akan senatiasa meningkatkan kualitas keahliannya dalam bidang akuntansi dengan salah satu cara mengambil sertifikasi profesi Chartered Accountant (CA). Dari definisi tersebut dapat didefinisikan bahwa tingkat pemahaman akuntansi adalah kemampuan sesorang yang telah memahami akuntansi secara rinci dan keseluruhan guna menyediakan laporan keuangan untuk para pemangku kepentingan sebagai pengambilan keputusan. . Dalam penelitian ini maka dapat disintesiskan bahwa motivasi adalah karakteristik tingkah laku sebagai tenaga pendorong atau penarik yang menyangkut tingkat pemahaman, persepsi biaya, terhadap Niat untuk mengambil sertifikasi profesi Chartered Accountant (CA)
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