ANALYSIS OF FACTORS INFLUENCING STUDENTS' INTENTION IN TAKING BREVET CERTIFICATION (CASE STUDY OF COLLEGE ACCOUNTING STUDENTS IN YOGYAKARTA)

Abstract

This study aims to analyze the effect of knowledge, prestige, social beliefs, career opportunities, self-efficacy, and grit personality on the intention of college accounting students in Yogyakarta in taking Tax Brevet Certification Program. The research population was undergraduate accounting students from universities in Yogyakarta, with a total sample of 144 respondents. This research is a quantitative study using primary data obtained from online questionnaires. The data analysis technique used is multiple linear regression. The results showed that knowledge, prestige, social beliefs, career opportunities, self-efficacy, and grit personality had a positive effect on students' intention in taking Tax Brevet Certification Program.