PENGARUH FAKTOR EKSTERNAL & INTERNAL MAHASISWA AKUNTANSI TERHADAP MINAT MENGAMBIL SERTIFIKASI AKUNTANSI DENGAN SIKAP SEBAGAI VARIABEL MEDIASI

Aspasia Danis Wara, NIM.: 20108040137 (2025) PENGARUH FAKTOR EKSTERNAL & INTERNAL MAHASISWA AKUNTANSI TERHADAP MINAT MENGAMBIL SERTIFIKASI AKUNTANSI DENGAN SIKAP SEBAGAI VARIABEL MEDIASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this study was to determine the effect of career choices, labor market considerations, economic motivation, quality motivation, and social motivation on interest in taking accounting certification with attitude as a mediating variable. This study uses data collection techniques in the form of a questionnaire. The population of this study were accounting students in Yogyakarta with a sample of 245 respondents selected using purposive sampling. The data analysis technique used in this research is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the support of WarpPLS 8.0 software. The results of the study prove that career choices, labor market considerations, quality motivation, and social motivation have a positive and significant influence on the interest in taking accounting certification. Meanwhile, economic motivation is proven to have a positive but insignificant influence on interest in taking accounting certification. Testing attitudes as a mediating variable shows that student attitudes can significantly strengthen the influence of labor market considerations and social motivation on interest in taking accounting certification. However, attitudes are not able to significantly mediate the relationship between career choice, economic motivation, and quality motivation on interest in taking accounting certification.

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