THE INFLUENCE OF MOTIVATION ON THE INTENTION OF ACCOUNTING STUDENTS IN DENPASAR TO TAKE THE CHARTERED ACCOUNTANT (CA) EXAM

Abstract The number of accounting graduates far exceeds the number of internationally certified accountants which indicate that the intention of students to become a certified accountant is still low. The purpose of this study is to examine and explain the influence of motivation on the intention of accounting students to take the chartered accountant (CA) exam. This study is a quantitative associative study conducted in Denpasar City. The total number of sample is 230 accounting students, which was determined using the nonprobability sampling method and the purposive sampling technique. The data were collected through questionnaire. The data analysis technique used is the multiple linear regression test with the SPSS as the analysis tool. The research results showed that quality motivation, career motivation, economic motivation, knowledge motivation, degree motivation, and exam fee motivation has a positive and significant influence on the intention to take the chartered accountant exam. The research results can provide insights regarding the importance of motivation in increasing the intention of students to obtain the chartered accountant certification. Keywords: motivation, intention, chartered accountant, accountant