PENGARUH TWO FACTOR MOTIVATION TERHADAP MINAT MAHASISWA S1 AKUNTANSI UNIVERSITAS KATOLIK SOEGIJAPRANATA UNTUK MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA)

Indonesia is a country with the biggest population in Southeast Asia, and also a country that has the highest number of accounting graduates in 2015, with the total of 77,350 accounting graduates, but only 24,000 accounting graduates are registered as professional accountants. Indonesia compared to the other countries in Southeast Asia in the number of accountants per 1 million population is on the 7th place with 99 accountants per 1 million population. It can be concluded that the potential of education in Indonesia is good enough, but there still low interest of students to take the Certified Public Accountant examination. This research aims to find out the inner motivation (intrinsic) or extrinsic motivation that can encourage students to take the Certified Public Accountant examination. This research is a replication of previous researchers, Akhmad Zainul Abidin and Adi Darmawan E (2015) and replacing Abraham Maslow's theory to Frederick Herzberg's theory. The data collection method of this research is using questionnaire. The data is analyzed with a quantitative method approach using SPSS program. The sample of this study are all the active students of the Accounting Department of Soegijapranata Catholic University in total of 293 students. The results of this study state that (1) the first hypothesis is rejected, meaning that internal encouragement or encouragement that arises from within oneself is unable to encourage students to be motivated and interested in taking Certification Public Accountant examinations. (2) testing on the Hygiene variable states that this second hypothesis is accepted, meaning that the external or the outer self-motivation of students is more efficient to encourage them to be motivated and interested in taking the Certified Public Accountant examination. Keywords: Two factor motivation, Herzberg Motivation Theory, Certified Public Accountant, public accountant, Interest Theory