THE INFLUENCE OF MOTIVATION, LOCUS OF CONTROL, INCOME EXPECTATIONS, STUDENTS' PERCEPTIONS OF INTEREST IN ENTREPRENEURSHIP WITH AN UNDERSTANDING OF ACCOUNTING AS A MODERATING VARIABLE

Abstract

This research aims to determine the influence of motivation, locus of control, income expectations and student perceptions on interest in entrepreneurship with understanding of accounting as a moderating variable. The population in this study were active students in the 6th and 8th semesters of the Bachelor of Accounting study program at the Muhammadiyah University of Jember and the Mandala Institute of Technology and Science. This research used a sampling technique, namely purposive sampling, to obtain 73 samples. The data analysis methods used are multiple linear regression analysis and moderated regression analysis. The results of this research show that students' income expectations and perceptions influence their interest in entrepreneurship. while motivation and locus of control have no influence on interest in entrepreneurship. Understanding accounting can moderate the relationship between income expectations and entrepreneurial interest. And understanding accounting cannot moderate the relationship between motivation, locus of control and student perceptions of interest in entrepreneurship.