Faktor-faktor yang Mempengaruhi Mahasiswa Prodi Akuntansi FE UII untuk Mengambil Program Sertifikasi Acca

Abstract

The research has purpose to analyse the factors that influence the students of Accounting Department, Faculty of Economic UII to take ACCA Certification Program. Factors that influence the desire to take ACCA certification program is measured by the value of the course of financial accounting and management accounting, the value of the course of auditing, the selection of profession, and income of parents. The sampling technique was used purposive sampling with the criterion that the students of Accounting Department, Faculty of Economic UII are enrolled active in the first semester of 2016/2017 and has taken the semester 5. Method of data analysis using hypothesis testing and regression testing. The result showed that the value of the financial accounting and management accounting and also the value of the course of auditing not have exhibited significantly influence to the desire to take the ACCA certification program. Other variables, the selection of profession and income of the parents has a positive significant effect on the desire to take the ACCA certification program.