Main Article Content
Abstract
This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.
Key words: TPB, intention, accountant, subjective norm, control
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References
- Achmat, Zakarija. 2010. Theory of Planned Behavior, Masihkah Relevan?. http://zakarija.staff.ummac.id 7 Desember 2016 (19:15)
- Afrianto, Dedy. 2016. Jumlah Akuntan Meningkat Drastis Dalam 3 Tahun.(https://economy.okezone.com/read/2016/02/16/320/1313171/juml ah-akuntan-meningkat-drastis-dalam-3-tahun-terakhir)16 Februari 2016, 10:30 WIB.
- Afrianto, Dedy. 2016. Indonesia Masih Kekurangan Akuntan Profesional.(https://economy.okezone.com/read/2016/02/16/320/1313169 /indonesia-masih-kekurangan-akuntan-profesional)16 Februari 2016, 10:28 WIB.
- Ajzen, I. 1980. Understanding Attitudes and Predicting Social Behavior.
- Englewoods Cliffs, NJ: Prentice Hall.
- Ajzen, I. and M. Fishbein. 1975. Belief, Attitude, Intention and Behaviour: An
- introduction to Theory and Research. California: Addison-Wesley.
- Ajzen, Icek. (2012). “The Theory of Planned Behavior. In P. A. M. Lange, A. W. Kruglanski & E. T. Higgins (Eds.)”. Handbook of Theories of Social psychology (Vol. 1, pp. 438-459). London, UK: Sage.
- Ayu, Guhti Sri Wardani dan Indira Januarti. 2015. “Niat Untuk Mengambil Chartered Accountant Dengan Theory Of Planned Behavior”. Jurnal Akuntansi dan Auditing. Vol 12/No. 2 Tahun 2015: 140-159.
- Bagozzi, Richard P., Johann Baumgartner, dan Youjae Yi. 1989. “An investigation into the Role of Intentions as Mediators of the Attitude-Behavior Relationship”. Journal of Economic Psychology, Vol. 10, No.1, h. 35-62.
- Felton, Sandra, Tony Dimnik, dan Margot Northey. 1995. “A theory of Reasoned Action Model of the Chartered Accountant Career Choice”. Journal of Accounting Education, Vol. 13, No. 1, h. 1-19.
- Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program SPSS23.
- Edisi Keempat. Semarang: Universitas Diponegoro.
- Hartono, J. 2007. Sistem informasi keperilakuan. Yogyakarta: Andi Offset.
- Hidayat dan Nugroho. 2010. “Studi Empiris Theory of Planned Behavior dan Pengaruh kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi”. Universitas Airlangga Surabaya.
- Ikatan Akuntan Indonesia (IAI). (2018). “Menjadi CA”.
- http://iaiglobal.or.id/v03/CA/menjadi-CA
- Jogiyanto Hartono. (2007). Sistem Informasi Keperilakuan Edisi Revisi.
- Yogyakarta: Andi.
- Kemenristek (Kementerian Riset Teknologi Dan Pendidikan Tinggi Republik
- Indonesia). (2018). https://ristekdikti.go.id/
- Law, Philip K. 2010. “A Theory of Reasoned Action Model of Accounting Students’ Career Choice in Public Accounting Practices in the Post-Enron”. Journal of Applied Accounting Research, Vol 11, No. 1, h. 58-73.
- Menteri Keuangan. 2014. “Peraturan Menteri Keuangan Republik Indonesia Nomor 25/PMK.01/2014”. Akuntan Beregister Negara.
- Solikhah, B. 2014. An application of theory of planned behavior towards CPA career in Indonesia. Procedia - Social and Behavioral Sciences 164(August):397–402.
- Sulistiani, Dewi. 2012. “Faktor-faktor yang mempengaruhi Niat Mahasiswa Akuntansi untuk berkarir sebagai Akuntan Publik: Aplikasi Theory of Planned Behavior ( Studi Empiris pada Mahasiswa Universitas Diponegoro)”. Skripsi Sarjana pada Universitas Diponegoro.
- Sugahara, Satoshi dan Gregory Boland. 2006. “Perceptions of the Certified Public Accountants by Accounting and Non-accounting Tertiary Students in Japan”. Asian Review of Accounting, Vol. 14, No. 1/2, h. 149-167.
- Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
- Sumaryono. 2016. “Pengujian Pengaruh Theory Of Planned Behavior dan Tingkat Pemahaman Mengenai Chartered Accountant Terhadap Niat Mahasiswa Untuk Mengambil Sertifikasi Chartered Accountant”.Skripsi Yogyakarta: Universitas Negeri Yogyakarta
References
Achmat, Zakarija. 2010. Theory of Planned Behavior, Masihkah Relevan?. http://zakarija.staff.ummac.id 7 Desember 2016 (19:15)
Afrianto, Dedy. 2016. Jumlah Akuntan Meningkat Drastis Dalam 3 Tahun.(https://economy.okezone.com/read/2016/02/16/320/1313171/juml ah-akuntan-meningkat-drastis-dalam-3-tahun-terakhir)16 Februari 2016, 10:30 WIB.
Afrianto, Dedy. 2016. Indonesia Masih Kekurangan Akuntan Profesional.(https://economy.okezone.com/read/2016/02/16/320/1313169 /indonesia-masih-kekurangan-akuntan-profesional)16 Februari 2016, 10:28 WIB.
Ajzen, I. 1980. Understanding Attitudes and Predicting Social Behavior.
Englewoods Cliffs, NJ: Prentice Hall.
Ajzen, I. and M. Fishbein. 1975. Belief, Attitude, Intention and Behaviour: An
introduction to Theory and Research. California: Addison-Wesley.
Ajzen, Icek. (2012). “The Theory of Planned Behavior. In P. A. M. Lange, A. W. Kruglanski & E. T. Higgins (Eds.)”. Handbook of Theories of Social psychology (Vol. 1, pp. 438-459). London, UK: Sage.
Ayu, Guhti Sri Wardani dan Indira Januarti. 2015. “Niat Untuk Mengambil Chartered Accountant Dengan Theory Of Planned Behavior”. Jurnal Akuntansi dan Auditing. Vol 12/No. 2 Tahun 2015: 140-159.
Bagozzi, Richard P., Johann Baumgartner, dan Youjae Yi. 1989. “An investigation into the Role of Intentions as Mediators of the Attitude-Behavior Relationship”. Journal of Economic Psychology, Vol. 10, No.1, h. 35-62.
Felton, Sandra, Tony Dimnik, dan Margot Northey. 1995. “A theory of Reasoned Action Model of the Chartered Accountant Career Choice”. Journal of Accounting Education, Vol. 13, No. 1, h. 1-19.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program SPSS23.
Edisi Keempat. Semarang: Universitas Diponegoro.
Hartono, J. 2007. Sistem informasi keperilakuan. Yogyakarta: Andi Offset.
Hidayat dan Nugroho. 2010. “Studi Empiris Theory of Planned Behavior dan Pengaruh kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi”. Universitas Airlangga Surabaya.
Ikatan Akuntan Indonesia (IAI). (2018). “Menjadi CA”.
http://iaiglobal.or.id/v03/CA/menjadi-CA
Jogiyanto Hartono. (2007). Sistem Informasi Keperilakuan Edisi Revisi.
Yogyakarta: Andi.
Kemenristek (Kementerian Riset Teknologi Dan Pendidikan Tinggi Republik
Indonesia). (2018). https://ristekdikti.go.id/
Law, Philip K. 2010. “A Theory of Reasoned Action Model of Accounting Students’ Career Choice in Public Accounting Practices in the Post-Enron”. Journal of Applied Accounting Research, Vol 11, No. 1, h. 58-73.
Menteri Keuangan. 2014. “Peraturan Menteri Keuangan Republik Indonesia Nomor 25/PMK.01/2014”. Akuntan Beregister Negara.
Solikhah, B. 2014. An application of theory of planned behavior towards CPA career in Indonesia. Procedia - Social and Behavioral Sciences 164(August):397–402.
Sulistiani, Dewi. 2012. “Faktor-faktor yang mempengaruhi Niat Mahasiswa Akuntansi untuk berkarir sebagai Akuntan Publik: Aplikasi Theory of Planned Behavior ( Studi Empiris pada Mahasiswa Universitas Diponegoro)”. Skripsi Sarjana pada Universitas Diponegoro.
Sugahara, Satoshi dan Gregory Boland. 2006. “Perceptions of the Certified Public Accountants by Accounting and Non-accounting Tertiary Students in Japan”. Asian Review of Accounting, Vol. 14, No. 1/2, h. 149-167.
Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sumaryono. 2016. “Pengujian Pengaruh Theory Of Planned Behavior dan Tingkat Pemahaman Mengenai Chartered Accountant Terhadap Niat Mahasiswa Untuk Mengambil Sertifikasi Chartered Accountant”.Skripsi Yogyakarta: Universitas Negeri Yogyakarta