Saudi Journal of Economics and Finance (SJEF)
Volume-3 | Issue-01 | 1-9
Original Research Article
ccounting Students Behavior to Obtain Chartered Accountant Certification
Rizka Novelia, Taufiq Marwa, Tertiarto Wahyudi
Published : Jan. 10, 2019
Abstract
Objective: The purpose of this study was to see the behavior of accounting student to obtain chartered accountant
certification, where the behavior is seen from attitudes, subjective norms and perceived behavioral control. This research
was conducted on 250 respondents who legitimately filled out the questionnaire in August-September 2018 at the
University in Palembang, Indonesia. The collected data was analyzed using Partial Least Square. The research findings
revealed that attitudes toward behavior, subjective norms, and perceived behavioral control had a positive and significant
influence on obtaining a chartered accountant certification. In addition, the interest of obtaining chartered accountant
certification has a significant influence for the behavior of interest in obtaining chartered accountant certification.