Published: 2025-10-01
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Sebagai Calon Akuntan Dalam Mengikuti Sertifikasi Certified Professional Management Accountant (CPMA)
DOI: 10.35870/jemsi.v11i5.4587
Abstract
This study analyzes factors influencing the interest of accounting students at public universities in Bandar Lampung City to pursue Certified Professional Management Accountant (CPMA) certification. Using a quantitative method with SmartPLS 4, a survey questionnaire was distributed to 362 respondents selected via purposive sampling. The results indicate that quality motivation, career motivation, and financial rewards positively and significantly impact students' interest in CPMA certification. However, social motivation did not show a significant influence. These findings provide crucial insights for developing accounting education and highlight the importance of increasing student awareness regarding the relevance of professional certifications in the accounting field.
Keywords
Certification; Quality Motivation; Career Motivation; Social Motivation; Financial Rewards
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 5 (2025)
-
Section: Articles
-
Published: 2025-10-01
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i5.4587
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Nurmalasari Nurmalasari, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
Endah Yuni Puspitasari, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
Dewi Zakia, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
-
Azizah, N. F., Karim, N. K., & Nurabiah, N. (2023). Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntan Profesional (Studi Kasus pada Mahasiswa Akuntansi Universitas Mataram). Journal of Management Accounting, Tax and Production, 1(2), 107-120.
-
Calicchio, S. (2023). Abraham Maslow, dari hierarki kebutuhan hingga pemenuhan diri: Sebuah perjalanan dalam psikologi humanistik melalui hierarki kebutuhan, motivasi, dan pencapaian potensi manusia sepenuhnya. Stefano Calicchio.
-
Ghozali, I. (2021). Partial least squares: konsep, teknik, dan aplikasi menggunakan program SmartPLS 3.2. 9 untuk penelitian empiris.
-
Harahap, M. H. (2021). Pengaruh Motivasi Gelar, Motivasi Kualitas, Motivasi Ekonomi, Orientasi Karier dan Pertimbangan Pasar Kerja ASEAN Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Certified Public Accountant (CPA).
-
Kuantitatif, P. P. (2016). Metode penelitian kunatitatif kualitatif dan R&D. Alfabeta, Bandung.
-
Manik, E. S. N., & Prima, A. P. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Pengambilan Sertifikasi Akuntansi. Scientia Journal: Jurnal Ilmiah Mahasiswa, 5(3).
-
Muttaqin, I., & Kusumawati, F. (2024). Analisis faktor-faktor yang mempengaruhi minat mahasiswa akuntansi mengikuti uji sertifikasi teknisi akuntansi. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 9(1), 1–27. https://doi.org/10.51289/peta.v9i1.778.
-
Nini, Wiajaya, Riani Sukma, & Rahmaita. (2024). Pengaruh gender, machiavellianisme, narsisme dan empati terhadap pengambilan keputusan etis dengan studi kasus mahasiswa akuntansi di Kota Padang. Jurnal Ekonomi dan Bisnis Dharma Andalas. https://doi.org/10.47233/jebd.v26i1.1271.
-
Rahayu, A. A., Erawati, T., & Primastiwi, A. (2021). Pengaruh motivasi pengetahuan perpajakan, motivasi karir, motivasi kualitas, motivasi sosial, dan motivasi ekonomi terhadap minat mahasiswa mengikuti program brevet pajak. Amnesty Jurnal Riset Perpajakan, 4(2). https://doi.org/10.26618/jrp.v4i2.6324.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.