PENGARUH MOTIVASI DAN GENDER TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI UJIAN CPA (STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS MULAWARMAN)

Abstract

The purpose of this research is the impact of motivation and gender on the interest accounting student to take Certified Public Accountant (CPA) exam. This research motivated by author's interest the lack of public accounting firms in Samarinda which is not comparable to the number of accounting graduates at Mulawarman University. The data collected by survey with purposive sampling technique. The number of respondents were 88 people who active accounting students from batch 2015, 2016, 2017 and 2018 at Mulawarman University. The data was process by using WarpPLS version 7.0. This study uses the achievement needs theory and the expectancy theory to describe students' motivation to take the CPA exam. The results show that motivation has a positive significant effect on the interest of accounting student to take CPA exam nevertheless authors do not find any significant effect of gender on the interest of accounting student to take CPA exam.