PENGARUH MOTIVASI KUALITAS DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN KEPRIBADIAN INDIVIDU SEBAGAI VARIABEL MODERATING

Abstract

This study aims to analyze and provide empirical evidence about the effect of quality and economic motivation toward accounting student’s interest to take a part in Education of Accounting Profession (PPAk) Program with individual personality as a moderating variable. The sample in this study were 79 respondents. The data in this paper is data obtained directly from the respondent or the original source in the form of a questionnaire. The sampling technique using non-probability sampling method in the form of purposive sampling and convenience sampling. The analysis technique used is multiple regression analysis, the moderating variables using the interaction test is often referred to as Moderated Regression Analysis (MRA). The results of multiple regression test shows the effect of quality motivation variable testing involves moderating variable that individual personality, significant positive effect on the dependent variable of accounting student’s interest to follow PPAk Program with a significance level of 0.000 <0.05. The results of testing the effect of economic motivation variables involving individual personality moderating variables significantly influence the student’s interest to follow PPAk visible of significant results are smaller than the significance level, ie 0.023 <0.05. The results of testing the effect of quality motivation variable and economic motivation and interactions involve moderating variables (X1 * X3) and (X2 * X3) that the results do not affect siginfikan. Test F, simultaneously motivation variable quality, economic motivations and Individual Personality together can affect student’s interest to follow
2 JOM FEKON Vol. 2 No. 1 Februari 2015 PPAk Program. Adjusted R2 of 0.289 or (28.9%). It’s shows that the percentage contribution of the influence of the independent variables (quality motivation and economic motivation) on the dependent variable (interest PPAk Program) by 28.9% to involve moderating variables (individual personality) and the interaction between quality motivation and individual personality. While the remaining 71.1% influenced or explained by other variables not included in this research model.

Keywords: accounting student’s interest to follow the Education of Accounting Profession (PPAk) Program, quality motivation, economic motivation, and individual personality as a moderating variable.