Trinova, Zakharia Vito (2024) PENGARUH MOTIVASI, PERSEPSI BIAYA CHARTERED ACCOUNTANT TERHADAP MINAT SERTIFIKASI PROFESI CHARTERED ACCOUNTANT DENGAN TINGKAT PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of motivation, perceptions of chartered accountant fees on interest in chartered accountant professional certification, with the level of understanding of accounting as a moderating variable in accounting students at the National Development University "Veteran" East Java. The method used in this research is to use a quantitative approach. The data collection technique in this study was a questionnaire. The population consisted of 288 accounting students and a sample of 74 respondents. Hypothesis testing and analysis techniques in this study used validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, coefficient of determination tests, F tests, t tests, and Moderated Regression Analysis. The results of this study indicate that motivation is able to contribute, while the perception of chartered accountant fees does not contribute to the interest in following chartered accountant professional certification, and the level of accounting understanding as a moderating variable cannot contribute to the relationship between motivation and perceptions of chartered accountant fees on interest in chartered accountant professional certification.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Zakharia Vito Trinova | ||||||||
| Date Deposited: | 16 Jul 2024 08:21 | ||||||||
| Last Modified: | 16 Jul 2024 08:21 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26249 |
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