Motivasi, Pengetahuan CPA, Big Five Personality, dan Minat Mahasiswa Berkarier sebagai Akuntan Publik

E-Jurnal Akuntansi Pub Date : 2023-12-02 DOI:10.24843/eja.2023.v33.i11.p09

Kharisma Milinia Muji Rahayu, Ni Made Dwi Ratnadi

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Abstract

The purpose of this research is to test empirically student interest in a career as a public accountant in terms of self-motivation, knowledge of Certified Public Accountants, and big five personality which include extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience. The research was conducted on 2019 and 2020 students of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. Data was collected through the survey method by distributing questionnaires. Samples were taken using simple random sampling method obtained by 250 respondents. The analysis technique used is Partial Least Square (PLS). The results showed that self-motivation, knowledge of Certified Public Accountants, conscientiousness personality type, emotional stability personality type, and openness to experience personality type had a positive effect on student interest in a career as a public accountant, while extraversion personality type and agreeableness personality type had no effect on student interest in a career as a public accountant. Kelywords: Sellf Motivation; Knowleldgel of CPAs; Big Fivel Pelrsonality; Intelrelst; Public Accountant

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动机、注册会计师知识、大五人格与学生对公共会计师职业的兴趣

本研究旨在从自我激励、对注册会计师的了解以及大五人格（包括外向性、合意性、自觉性、情绪稳定性和经验开放性）等方面实证检验学生对公共会计师职业的兴趣。研究对象为乌达亚纳大学经济与商业学院会计学本科学习项目的2019级和2020级学生。通过发放问卷的调查方法收集数据。采用简单随机抽样法抽取了 250 名受访者。使用的分析技术是偏最小二乘法（PLS）。结果表明，自我激励、注册会计师知识、自觉性人格类型、情绪稳定性人格类型和经验开放性人格类型对学生从事公共会计师职业的兴趣有积极影响，而外向性人格类型和合意性人格类型对学生从事公共会计师职业的兴趣没有影响。关键词自我激励；对注册会计师的了解；大五型人格；英特尔人格；公共会计师

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E-Jurnal Akuntansi

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