PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

(Studi Kasus pada Mahasiswa Akuntansi di Universitas Muhammadiyah Metro)

Abstract

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions of
intentions to take Chartered Accountant (CA) professional certification with motivation as a moderating
variable. This study uses a quantitative method of associative and verification approaches. The object of this
research is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The study
population was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of
102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,
moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzed
using SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did not
significantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perception
of cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3)
Motivation was able to moderate the relationship between the level of accounting understanding of intention to
take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationship
of perceived cost to intention to take Chartered Accountant (CA) profession certification.