Search

Abstrak Penelitian ini bertujuan untuk mengetahui (1) pengaruh motivasi terhadap minat mahasiswa mengikuti Pendidikan Profesi Akuntansi (PPAk) dan (2) perbedaan motivasi dan minat mahasiswa mengikuti PPAk berdasarkan status akreditasi Perguruan Tinggi Swasta (PTS). Metode penelitian yang digunakan adalah ex post facto. Objek penelitian adalah motivasi dan minat mahasiswa mengikuti PPAk. Subjek penelitian ini adalah mahasiswa S1 Program Studi Akuntansi pada 14 PTS di Yogyakarta, Prodi Akuntansi terakreditasi A sebanyak 5 PTS, terakreditasi B sebanyak 5 PTS, dan terakreditasi C sebanyak 4 PTS. Pengumpulan data dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan analisis regresi berganda dan uji beda rata-rata Kruskal Wallis dan Man Whitney test. Hasil penelitian menunjukkan bahwa pertama, mahasiswa berminat mengikuti PPAk karena termotivasi mendapatkan pengetahuan tambahan, bangga memperoleh gelar akuntan, biaya terjangkau, jangka waktu pendidikan singkat, dan lebih mudah lulus ujian sertifikasi akuntan publik. Kedua, mahasiswa paling berminat mengikuti PPAk adalah mahasiswa akuntansi terakreditasi B, sebaliknya yang paling kurang berminat adalah yang terakreditasi C. Kata kunci: motivasi, minat, pendidikan profesi akuntansi THE EFFECT OF MOTIVATION ON STUDENTS’ INTEREST IN JOINING ACCOUNTING PROFESSION EDUCATION Abstract This study was aimed at finding out (1) the effect of motivation on students’ interest in joining accounting profession education (APE), and (2) the differences of motivation and students’ interest in joining APE based on the accreditation status in Private Higher Education (PHE). This study used ex-post facto method. The object of this research was motivation and interest of students in joining APE.While the subjects of the study were undergraduate students majoring in accounting of private universities in Yogyakarta. The data were collected by using questionnaires. The data were analyzed using multiple regression analysis; Kruskal-Wallis and Man Whitney test. The results show that: (1) students are interested in participating APE because they are motivated to gain additional knowledge, proud to be accountants, the cost is affordable, the time courses is relatively short, and it makes them easier to pass the public accountant certification exam, (2) students who are most interested in joining APE are students from accounting department accredited as B, on the other hand the least interested students are the ones from accounting department accredited as C. Keywords: motivation and interests, accounting profession education, private higher education