PENGARUH MOTIVASI SOSIAL, PENGETAHUAN AKUNTANSI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DENGAN MOTIVASI KUALITAS SEBAGAI VARIABEL MODERASI - Karidhani, Mawar Mugi; Herwiyanti, Eliada; Faturokhman, Agus (Jurnal Riset Akuntansi Soedirman; Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS), 2022)
T his   study   aims   to   d e t e rmine the   partial   e f f ec t   of   so c ial   motivation,   a cc ount i ng k nowledg e ,   and   e du c at i on   c osts   on   the   in t e r e st   of   a cc ount i ng   students   to   t a k e PP A k wi t h   qual i ty motivation   as   a   mod e rat i ng   v ariable.  T his   s tu d y also   aims   to   d e ter m ine   the   e f f e c t   of   so c ial motivation,   a cc ount i ng   k nowledg e ,   e du c at i on  c ost s ,   and   qual i ty moti v at i on   on   in t e r e st   i n participat i ng   in PPA k .   T he   popula t ion   in th i s   s t u dy   w e re   und e rgradua t e   students   of   A cc ount i ng, Fa c ul t y   of E c onomi c s a n d Business, J e nd e ral S o e dirman Uni v e rs i ty who  h ad tak e n   the audit i ng I c ourse   and   w e re   aware   of   the   A cc ount i ng   Profession   Edu c at i on   program.   T his   r e s e ar c h   is a quant i ta t ive r e s e ar c h.   S ampling   us e d   the   c on v e nien c e propor t ional   sampling   m e thod   which r e sul t e d   in   81   r e s e ar c h   s a mpl e s.   T he   data   a n alysis   t ec hnique   u s e d   is   Str u c tural   Equation   M od e l i ng (S EM )   bas e d   on   v arian c e   or   v arian c e   ba s e d   using   Part i al   L e ast   Square   ( P L S)   al t e rnativ e s.     T he   r e sul t s   of   t h is   stud y ;   (1)   So c ial   motivation   has   a   posit i v e   e f f ec t   on the   in t e r e st   of a cc ount i ng   students   to   take   PP A k ,   ( 2 )   Knowledge   of   a cc ount i ng   has   a   posit i v e   e f fe c t   on   the   in t e r e st of   a cc ount i ng   students   to   take PPA k ,   ( 3 )   Edu c at i o n   c osts   ha v e   a   n e gat i v e   e f f ec t   on   the   in t e r e st   of a cc ount i ng   students   to   t a k e PPA k ,   (4) Quali t y   motivation   unable to   mod e rate   the in f luen c e of so c ial   motivation   on   the   i nter e st   of   a cc ount i ng   st u d e nts   to   take   PPA k ,   (5)   Quali t y   motivation   is   not able to mod e rate the  e f f e c t o f ac c ount i ng k nowle d ge   on the inter e st o f ac c ount i ng stud e nts   to   take PPA k ,   (6) Q ual i ty motivation   is   not   able to   mod e rate   the e f f ec t   of   e du c at i on   c osts   on   the in t e r e st of ac c ount i ng stud e nts t o take   PP Ak .