Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK) (Stusi Empiris pada Perguruan Tinggi Swasta Medan)

Abstract

Accounling Profession Educalion (PPAk) is an advanced educalion level in the higher education to gel the accountan/ pnfes.\·ion after lo accomplish the study al scholar degree strata-I in Economic S'cience al the Accounting department (Decision of National Education Minis/er of RI No. !79/U/2001). The accounling profession education aims lo prepare the graduate who has skill in accounting and has a profession competency. Accounting profession education is an education level must followed by all of accounting department in all of higher education instituJions eirher state or private owned to get the accounlanr title. Motivation has an important role to rake an Accounling Profession Education thal indicared by social, carrier and economic motivations. Population in this study is college student in accounting department al seven B accrediled higher education instilUlions for 280 studenls, and by stratified random sampling, the sample take for 269 college students in the significant level of 95%. The data applied in this study is primary data. The analysis in this study is a multi regression analysis. F-test is applied lo know the influence of social, carrier and economic motivations simultaneously to the interest of accounling students to take the Accounting profession education and I-test applied to know the influence of social, carrier and economic motivations separaJely to the interest of accounLing students lo take the accounting profession education. The results of analysis shows that the social, carrier and economic motivation simultaneously influence the interest of accounting studenl to take accounting profession educa/ion significantly. While social, carrier and economic motivation partially has a positive influence lo the inters/ of accoUnling sludent lo take the accounting profession education.