NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR

Hatta, Madani and Agustian, Riduan O. H. (2017) NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR. Jurnal Akuntansi, 5 (1). pp. 69-84. ISSN 2303-0356

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Abstract

This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. B y using TPB (Theor y of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Facult y of Economics and Business, Universit y in Bengkulu cit y. The method of collecting data in this study using a sur vey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitu de toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Journal
Depositing User: 161 Septi Septi
Date Deposited: 09 Jul 2018 02:10
Last Modified: 09 Jul 2018 02:10
URI: http://repository.unib.ac.id/id/eprint/16855

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