The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education

Objective – This study aims to investigate the motivation and interest of Accounting Students at Economy Faculty of UT to participate in Accounting Professional Education, several motivational factors such as quality, career, economy, degree, and achievement. Accounting Professional Education has been implemented since September 2002, with the commencement of Accounting Professional Education, the title of accountant is no longer the monopoly of certain state universities are given special privileges by the Ministry of National Education. Thus, all Accounting graduates have the same opportunity to get an accountant degree. Opportunities have been widely opened but the problem now is the willingness of every accounting student himself to continue his education at Accounting Professional Education. Methodology/Technique – Using 296 accounting students from Bogor, Bandung, Purwokerto, Batam, Gorontalo UT Regional Offices, we run the form of Structural Equation Model (SEM) to test the accounting students’ motivation to follow Accounting Professional Education. Meanwhile for the measurement model in this study using a Confirmatory Factor Analysis (CFA) which shows a latent variable measured by one or more observed variables. Findings – The result shows that quality motivation has a significant effect towards the interest of accounting students at undergraduate degree of Accounting Study Program at Universitas Terbuka to follow the Accounting Professional Education. Novelty – This finding implies that the greater the motivation of the quality of students, the greater their interest in taking the Accounting Professional Education