THE FACTORS EFFECT ACCOUNTING STUDENTS FOLLOWING JUNIOR CERTIFICATION TEST ACCOUNTANCY

Abstract

This study aims to prove the factors (economic motivation, career motivation, self-competence motivation, and degree motivation) that influence accounting students to take the accounting junior certification test at the Accounting Study Program, Universitas Pembangunan Panca Budi Medan. The type of data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForm). The population used in this study were all students of the Accounting Study Program, Universitas Pembangunan Panca Budi Medan with a total sample of 150 students using purposive sampling technique. The results of this study indicate: (1) Economic motivation (X1) does not have a significant effect partially on accounting students taking the Accounting Junior Certification Test. (2) Career Motivation (X2) has no partial significant effect on accounting students taking the Accounting Junior Certification Test. (3) Self-Competency Motivation (X3) has no partial significant effect on accounting students taking the Accounting Junior Certification Test. (4) Degree Motivation (X4) has a positive and significant effect on accounting students taking the Accounting Junior Certification Test. The square value obtained is 0.204, which means that the independent variables (Economic Motivation, Career Motivation, Self Competence Motivation and Degree Motivation) are able to explain the dependent variable (Taking the Accounting Junior Certification Test) of 20.4% while the remaining 79.6% is explained by factors or other variables not included in this study.