S udies Managemen and Finance Economics, o Jou nal
0504-2644 (online): ISSN 0490,-2644 (p in ): ISSN
5202 Sep embe 09 Issue 80 Volume
8.317 Fac o : Impac ,46-i9-10.47191/je ms/ 8 DOI: A icle
4963-4063 No: Page
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6340
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an
Examina ion: A Theo y o Planned Beha io App oach
I Pu u Gede Sudana1, Eka A dhani Sisdyani2
1,2Facul y o Economics and Business, Udayana Uni e si y, Bali, Indonesia
ABSTRACT: This esea ch aims o es he media ing ole o he in en ion o become a public accoun an in connec ing hese h ee
independen ac o s wi h he inal decision, which is o ake he CPA exam. The esea ch indings ha sel -mo i a ion does no
ha e a di ec e ec on he decision o ake he CPA exam; howe e , sel -mo i a ion has a signi ican in luence on he in en ion o
become a public accoun an , and his in en ion ully media es be ween sel -mo i a ion and he decision o ake he CPA exam.
The amily en i onmen has a posi i e and signi ican e ec bo h di ec ly and indi ec ly, ha is, h ough he in en ion o become
a public accoun an on he decision o ake he CPA exam, indica ing pa ial media ion. Simila ly, ad e si y quo ien has a posi i e
and signi ican e ec bo h di ec ly and indi ec ly, ha is, h ough he in en ion o become a public accoun an on he decision o
ake he CPA exam, also indica ing pa ial media ion. The in en ion o become a public accoun an also has a posi i e and
signi ican e ec on he decision o ake he CPA exam. These indings imply ha he in en ion o become a public accoun an is
an impo an media o o sel -mo i a ion, amily en i onmen , and ad e si y quo ien in in luencing audi o s’ decisions o ake
he CPA exam. P ac ically, hese indings sugges he impo ance o nu u ing a s ong in en ion o become a public accoun an
and o colleges o de elop mo e p ac ical accoun ing lea ning me hods o add ess s uden s doub s abou hei accoun ing
abili ies.
KEYWORDS: TPB, Sel -mo i a ion, Family En i onmen , CPA
INTRODUCTION
In en ion, which is in luenced by an indi idual’s a i ude owa d a beha io , can be e lec ed h ough sel -mo i a ion. An indi idual
wi h s ong sel -mo i a ion o become a public accoun an na u ally possesses he belie ha pu suing his p o ession will p o ide
posi i e impac s o hei u u e, including b oade ca ee p ospec s, he eby os e ing a s ong in en ion o become a public
accoun an . This inding is consis en wi h Asna (2019), who e ealed ha he s onge he mo i a ion, he g ea e he in e es o
audi o s in aking he CPA examina ion a he CPA Tes Cen e UNISMA. Simila ly, Bone e al. (2023) emphasized ha he e is a
posi i e ela ionship be ween mo i a ion and he in e es in pa icipa ing in he CPA exam, whe e mo i a ion encompasses bo h
in insic and ex insic sou ces.
In en ion is no only shaped by a i udes bu also by subjec i e no ms, which e e o he deg ee o app o al o disapp o al o a
beha io by a pa icula social g oup. The smalles ye mos in luen ial g oup o an indi idual is he amily, which makes subjec i e
no ms pa icula ly e iden in he amily en i onmen . Family dynamics, pa icula ly he pa en –child ela ionship, play a signi ican
ole in shaping an indi idual’s de elopmen and beha io , he eby in luencing hei in e es in ce ain p o essions, including ha
o a public accoun an (Pe ma asa i e al., 2022). This is consis en wi h Ya i and Pu ba (2023), who s a ed ha he amily
en i onmen has a signi ican and posi i e impac on he ca ee in e es s o accoun ing s uden s in Ba am aspi ing o become
public accoun an s.
A hi d ac o in luencing in en ion is pe cei ed beha io al con ol, which ep esen s he ex en o which acili a ing o inhibi ing
ac o s a ec he pe o mance o a beha io . In his con ex , ad e si y quo ien , o he abili y o ace di icul ies, e lec s pe cei ed
beha io al con ol, as indi iduals wi h highe ad e si y quo ien s a e mo e capable o cons uc i ely o e coming challenges and
he eby inc ease hei likelihood o o ming an in en ion o ac (Ma ya i & Dwi and a, 2021). Zulaika and Sa i (2023) ound ha
accoun ing s uden s wi h s onge ad e si y in elligence demons a e g ea e in e es in pu suing a ca ee as public accoun an s.
This aligns wi h Hudiyani e al. (2020), who e ealed ha s uden s wi h highe ad e si y quo ien s no only possess g ea e
en husiasm bu also demons a e s onge capabili ies in o e coming challenges equi ed o quali y as public accoun an s.
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6341
Fa o able a i udes and subjec i e no ms owa d a gi en beha io s eng hen pe cei ed beha io al con ol, which in u n
enhances in en ion o ac (Bosnjak e al., 2020). In his sense, in en ion eme ges as he cumula i e ou come o se e al ac o s,
ul ima ely d i ing ac ual beha io . Consis en wi h his pe spec i e, A i e al. (2020) emphasized ha in en ion se es as a
p ecu so o beha io , unc ioning as an in e media y ac o ha b idges he h ee an eceden s o in en ion. Once in en ion is
es ablished h ough hese h ee ac o s, i is expec ed o ansla e in o conc e e ac ions (Fuady e al., 2020).
This s udy adop s he Theo y o Planned Beha io (TPB), which posi s h ee de e minan s o in en ion—a i ude, subjec i e no m,
and pe cei ed beha io al con ol—while posi ioning in en ion as he media ing a iable ha links hese ac o s o ac ual beha io .
Speci ically, he h ee ac o s in luencing s uden s’ in en ion o become public accoun an s a e: sel -mo i a ion as he a i udinal
componen ; amily en i onmen as he subjec i e no m; and ad e si y quo ien as he pe cei ed beha io al con ol in he decision
o ake he CPA exam. Collec i ely, hese ac o s se e as p ecu so s o in en ion, which in u n media es he pa hway owa d he
ealiza ion o becoming a public accoun an .
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
Acco ding o A ibu ion Theo y, mo i a ion can s em om bo h in e nal ac o s (such as pe sonal sa is ac ion and in e es ) and
ex e nal ac o s (such as ewa ds and p essu e). Wi hin he Theo y o Planned Beha io (TPB), sel -mo i a ion e lec s one’s
a i ude owa d beha io . P e ious s udies con i m ha mo i a ion is a key de e minan o indi idual goals (Owusu e al., 2019;
A i e al., 2020) and plays an essen ial ole in ca ee decision-making, pa icula ly in he pu sui o becoming a public accoun an
(Ma ya i & Dwi and a, 2021; Joshi, 2022). S uden s who a e highly mo i a ed a e mo e likely o mee he equi emen s and decide
o ake he CPA exam as a s ep owa d ealizing hei p o essional aspi a ions (Ma sin auli e al., 2022).
H1: Sel -mo i a ion has a posi i e e ec on he decision o ake he CPA examina ion.
Wi hin TPB, amily en i onmen ep esen s subjec i e no ms, as i e lec s he app o al o disapp o al o signi ican o he s owa d
a beha io . F om he A ibu ion Theo y pe spec i e, amily se es as an ex e nal a ibu ion in luencing beha io . Family suppo ,
pa icula ly om pa en s, has been shown o signi ican ly a ec s uden s’ ca ee choices, including he decision o pu sue he CPA
ce i ica ion (Esaga e al., 2022; Cheis iyanny e al., 2022). Empi ical indings in Indonesia indica e ha s ong pa en al in luence
shapes s uden s’ ca ee in e es s and encou ages hem o pu sue accoun ing ce i ica ion (Rian o e al., 2020; Ya i & Pu ba, 2023).
H2: Family en i onmen has a posi i e e ec on he decision o ake he CPA examina ion.
Pe cei ed beha io al con ol in TPB e lec s an indi idual’s capaci y o o e come obs acles, and his is ep esen ed by ad e si y
quo ien . In he A ibu ion Theo y, ad e si y quo ien is iewed as an in e nal a ibu ion ha enables indi iduals o espond
cons uc i ely o challenges. P io s udies sugges ha s uden s wi h highe ad e si y in elligence a e mo e esilien , pe sis en ,
and capable o mee ing he equi emen s o become public accoun an s (Hudiyani e al., 2020; Zulaika & Sa i, 2023; Ramadhani
e al., 2024). The e o e, ad e si y quo ien is expec ed o posi i ely in luence s uden s’ decision o ake he CPA exam.
H3: Ad e si y quo ien has a posi i e e ec on he decision o ake he CPA examina ion.
In TPB, a i ude owa d beha io e lec s he ole o sel -mo i a ion in shaping in en ions. Mo i a ion, whe he in insic o
ex insic, d i es indi iduals o pu sue hei goals despi e challenges, as ailu es can se e as encou agemen o pe sis (A i e al.,
2020). P io s udies con i m ha highe le els o mo i a ion enhance s uden s’ in en ion o pu sue a public accoun ing ca ee
(Asna, 2019; Bone e al., 2023; Leona do e al., 2024).
H4: Sel -mo i a ion has a posi i e e ec on he in en ion o become a public accoun an .
Wi hin TPB, amily en i onmen ep esen s subjec i e no ms ha shape an indi idual’s ca ee decisions. F om an A ibu ion
Theo y pe spec i e, amily suppo is an ex e nal a ibu ion in luencing in en ion. P io esea ch indica es ha amily in ol emen
s ongly in luences s uden s’ in e es in accoun ing ca ee s (Pe ma asa i e al., 2022; S i ejeki e al., 2019). Mo eo e , pa en al
expec a ions and p o essional ole models wi hin he amily enhance con idence and s eng hen s uden s’ in en ion o pu sue he
CPA pa h (Dalcı & Özyapıcı, 2018; Ya i & Pu ba, 2023).
H5: Family en i onmen has a posi i e e ec on he in en ion o become a public accoun an .
Acco ding o TPB, pe cei ed beha io al con ol plays a signi ican ole in shaping in en ion, and ad e si y quo ien se es as an
indica o o one’s esilience in acing challenges. A ibu ion Theo y iews ad e si y quo ien as an in e nal ac o ha in luences
goal-di ec ed beha io . P io s udies demons a e ha s uden s wi h highe ad e si y in elligence show g ea e pe sis ence,
en husiasm, and s onge in en ion o pu sue public accoun ing ca ee s (Hudiyani e al., 2020; Azizah & Ha iyan o, 2022; Zulaika
& Sa i, 2023).
H6: Ad e si y quo ien has a posi i e e ec on he in en ion o become a public accoun an .
TPB posi ions in en ion as a key media o linking a i ude, subjec i e no ms, and pe cei ed beha io al con ol o ac ual beha io .
In en ion e lec s an indi idual’s commi men o ac , which in u n d i es decision-making (Bosnjak e al., 2020; Puspa &
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6342
Co yana a, 2024). Empi ical s udies con i m ha s uden s’ in en ion o become public accoun an s signi ican ly in luences hei
decision o ake he CPA exam as a equi ed s ep owa d achie ing his ca ee pa h (Sidig & Sinaga, 2020; Pa ami a & Sa i, 2019).
H7: In en ion o become a public accoun an has a posi i e e ec on he decision o ake he CPA examina ion.
In TPB, in en ion media es he ela ionship be ween sel -mo i a ion (a i ude owa d beha io ) and beha io . Mo i a ion, bo h
in insic and ex insic, s imula es he in en ion o become a public accoun an , which subsequen ly leads o he decision o pu sue
CPA ce i ica ion (Leona do e al., 2024; Ma sya , 2021). P io s udies con i m ha mo i a ed s uden s a e mo e likely o de elop
a s ong in en ion o become public accoun an s, which hen ansla es in o conc e e ac ions such as aking he CPA exam (Dewi
e al., 2019).
H8: In en ion o become a public accoun an media es he e ec o sel -mo i a ion on he decision o ake he CPA examina ion.
Wi hin TPB, subjec i e no ms such as amily suppo shape in en ion, which subsequen ly in luences beha io . Empi ical e idence
shows ha amily en i onmen has a signi ican e ec on s uden s’ ca ee in en ions and in e es in pu suing CPA ce i ica ion
(Pe ma asa i e al., 2022; Ya i & Pu ba, 2023). F om an A ibu ion Theo y pe spec i e, amily en i onmen ac s as an ex e nal
ac o ein o cing ca ee decisions. When amily suppo s eng hens s uden s’ in en ion o become public accoun an s, i
ul ima ely d i es hem o ake he CPA exam (Ma sya , 2021).
H9: In en ion o become a public accoun an media es he e ec o amily en i onmen on he decision o ake he CPA
examina ion.
Pe cei ed beha io al con ol wi hin TPB highligh s he ole o ad e si y quo ien as a de e minan o in en ion, which subsequen ly
in luences ac ual beha io . A ibu ion Theo y also ecognizes ad e si y quo ien as an in e nal ac o shaping indi idual ac ions.
P io s udies con i m ha s uden s wi h highe ad e si y in elligence a e mo e likely o de elop s ong ca ee in en ions, which
hen ansla e in o decisions o pu sue CPA ce i ica ion (Pa ami a & Sa i, 2019; Azizah & Ha iyan o, 2022; Zulaika & Sa i, 2023).
H10: In en ion o become a public accoun an media es he e ec o ad e si y quo ien on he decision o ake he CPA
examina ion.
METHODS
This s udy employs a quan i a i e app oach in he o m o associa i e esea ch, which is conduc ed o examine he in luence o
ela ionship be ween wo o mo e a iables (Sugiyono, 2018). The independen a iables o his s udy a e sel -mo i a ion, amily
en i onmen , and ad e si y quo ien , while he dependen a iable is he decision o ake he CPA examina ion, wi h he in en ion
o become a public accoun an se ing as he media ing a iable. The s udy applies a s uc u al equa ion modeling (SEM)
amewo k o es he hypo heses. The popula ion comp ises audi o s wo king in Public Accoun ing Fi ms (KAP) ac oss he egions
o Bali and Wes Nusa Tengga a, wi h he sample de e mined using a sa u a ed sampling me hod. The da a we e collec ed h ough
ques ionnai es comple ed by audi o s employed in hese egions. In e ms o measu emen scales, he s udy u ilizes nominal,
o dinal, and a io scales. Nominal da a include demog aphic in o ma ion such as name, educa ional backg ound, gende , posi ion,
and ins i u ion. O dinal da a consis o s a emen s ela ed o he indica o s o each a iable, measu ed using a ou -poin Like
scale adap ed om he adi ional Like scale. Finally, a io da a include wo k enu e, numbe o assignmen s, and pe cen age-
based c i e ia conce ning he a iable o he decision o ake he CPA examina ion.
RESULT AND DISCUSSION
Inne Model
The da a ha e passed he ou e model es wi h esul s ha mee alidi y and eliabili y, so ha he da a p ocessing o he esea ch
a iables can be con inued o he s uc u al model es ing s age o be able o ul ill he con ibu ion o he independen a iables
o he dependen a iables. The ollowing a e he s uc u al model es ing c i e ia ha mus be me in his s udy, namely he
adjus ed R squa e and Q squa e alues.
Adjus ed R Squa e
The adjus ed R-squa e alue is used o assess whe he he in luence o exogenous la en a iables on endogenous la en a iables
has a subs an i e e ec . The use o adjus ed R-squa e is conside ed mo e app op ia e as i adjus s he R-squa e alue acco ding
o he numbe o explana o y a iables ela i e o he sample size and is ega ded as mo e conse a i e compa ed o R-squa e
(Hai e al., 2019). The c i e ia o adjus ed R-squa e a e classi ied in o h ee ca ego ies: 0.75, 0.50, and 0.25, which indica e s ong,
mode a e, and weak explana o y powe , espec i ely (Sa s ed e al., 2021). The adjus ed R-squa e alues o he dependen
cons uc s a e p esen ed in Table 1 below.
Table 1. Adjus ed R Squa e
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6343
Adjus ed R Squa e
Decision
0,957
In en ion
0,721
P ima y Da a, 2025
Based on Table 1, he adjus ed R-squa e alues in his esea ch model consis o wo esul s: (1) he es ing o sel -mo i a ion,
amily en i onmen , ad e si y quo ien , and he in en ion o become a public accoun an on he decision o ake he CPA
examina ion; and (2) he es ing o sel -mo i a ion, amily en i onmen , and ad e si y quo ien on he in en ion o become a
public accoun an .
Fo he i s model, which examines he e ec s o sel -mo i a ion, amily en i onmen , ad e si y quo ien , and he in en ion o
become a public accoun an on he decision o ake he CPA examina ion, he coe icien o de e mina ion was ound o be 0.957
o 95.7 pe cen (a s ong model). This indica es ha he a iance in he decision o ake he CPA examina ion among audi o s
wo king in Public Accoun ing Fi ms (KAP) in Bali and Wes Nusa Tengga a is highly explained by hese a iables. In o he wo ds,
95.7% o he a iance in audi o s’ decisions o ake he CPA examina ion can be explained by sel -mo i a ion, amily en i onmen ,
ad e si y quo ien , and he in en ion o become a public accoun an , while he emaining 4.3% is explained by o he ac o s
ou side he model.
Fo he second model, which es s he e ec s o sel -mo i a ion, amily en i onmen , and ad e si y quo ien on he in en ion o
become a public accoun an , he coe icien o de e mina ion was 0.721 o 72.1 pe cen (also a s ong model). This sugges s ha
he a iance in audi o s’ in en ion o become a public accoun an in Public Accoun ing Fi ms ac oss Bali and Wes Nusa Tengga a
is la gely explained by hese a iables. Speci ically, 72.1% o he a iance in he in en ion o become a public accoun an is
accoun ed o by sel -mo i a ion, amily en i onmen , and ad e si y quo ien , while 27.9% o he a iance emains unexplained
by he independen a iables used in his s udy.
The unexplained ac o s highligh he limi a ions o he model, as he Theo y o Planned Beha io (TPB) does no explici ly
inco po a e ce ain ex e nal o si ua ional ac o s ha may in luence he decision o ake he CPA examina ion. Fac o s such as
he high cos and ex ensi e p epa a ion equi ed o he CPA examina ion, limi ed access o in o ma ion o socializa ion ega ding
he CPA pa hway, ime cons ain s aced by audi o s, and he lack o ins i u ional suppo o incen i es om Public Accoun ing
Fi ms a e no di ec ly ep esen ed in he TPB amewo k. Addi ionally, he high le el o di icul y o he CPA examina ion i sel may
also ac as a ba ie o unde aking he exam, which is no ully cap u ed by he pe cei ed beha io al con ol componen , he eby
po en ially hinde ing he decision o si o he CPA examina ion despi e s ong in en ions o become a public accoun an .
Q-Squa e
The Q-squa e analysis is conduc ed o measu e how well he obse ed alues a e gene a ed by he model and i s pa ame e
es ima es. The esul s o he Q-squa e analysis a e p esen ed in Table 2.
Table 2. Q Squa e
SSO
SSE
Q² (=1-SSE/SSO)
Decision
357,000
56,944
0,840
In en ion
833,000
381,838
0,542
P ima y Da a, 2025
The Q-squa e alue anges be ween 0 < Q² < 1, whe e alues close o 1 indica e a be e p edic i e model (Hai e al., 2019). As
shown in Table 2, he esul s o he Q-squa e calcula ion indica e ha he Q-squa e alue o he a iable decision o ake he CPA
examina ion is 0.840, while he Q-squa e alue o he a iable in en ion o become a public accoun an is 0.542. This implies ha
changes in he independen a iables a e able o p edic changes in he dependen a iables, leading o he conclusion ha he
model demons a es good p edic i e ele ance.
Hypo hesis Tes ing
The boo s apping me hod can be applied o de e mine he -s a is ics, as commonly used in Pa ial Leas Squa es S uc u al
Equa ion Modeling (PLS-SEM). In addi ion, media ion analysis was conduc ed wi hin he SEM amewo k o es whe he he
media ing a iable could explain he ela ionship be ween he independen and dependen a iables. Signi icance es ing was
ca ied ou o de e mine he signi icance o bo h di ec and indi ec e ec s, wi h an accep ed e o a e o α = 5%.
Di ec E ec
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6344
The es ing o di ec e ec s be ween a iables can also be obse ed h ough he alida ion esul s o pa h coe icien s o each
causal pa hway. The esul s o he boo s apping es o di ec e ec s a e summa ized in Table 3 Summa y o Boo s apping Tes
Resul s.
Table 3. Summa y o Boo s apping Tes Resul s
O iginal
Sample (O)
Sample Mean
(M)
S anda d De ia ion
(STDEV)
T S a is ics
(|O/STDEV|)
P
Value
s
Ad e si y Quo ien -> Decision
0.938
0.938
0.020
47.520
0.000
Ad e si y Quo ien -> In en ion
0.334
0.336
0.060
5.603
0.000
Family En i onmen -> Decision
0.051
0.051
0.024
2.123
0.017
Family En i onmen -> In en ion
0.251
0.253
0.056
4.497
0.000
In en ion -> Decision
0.059
0.058
0.032
1.872
0.031
Sel -mo i a ion -> Decision
-0.037
-0.036
0.027
1.347
0.089
Sel -mo i a ion -> In en ion
0.477
0.475
0.056
8.485
0.000
Ad e si y Quo ien -> In en ion ->
Decision
0.020
0.019
0.011
1.725
0.043
Family En i onmen -> In en ion -
> Decision
0.015
0.015
0.008
1.747
0.041
Sel -mo i a ion -> In en ion ->
Decision
0.028
0.027
0.015
1.825
0.034
P ima y Da a, 2025
The hypo hesis es ing on he e ec o sel -mo i a ion on he decision o ake he CPA examina ion yielded a co ela ion coe icien
(O iginal Sample) o -0.037. The p- alue was 0.089 > 0.05, indica ing ha he e ec o sel -mo i a ion on he decision o ake he
CPA examina ion is no signi ican . The e o e, Hypo hesis 1 (H1), which s a es ha sel -mo i a ion has a posi i e e ec on he
decision o ake he CPA examina ion, is ejec ed. This implies ha al hough audi o s may possess high sel -mo i a ion, such
mo i a ion does no di ec ly d i e hem o make he decision o si o he CPA examina ion.
The hypo hesis es ing on he e ec o amily en i onmen on he decision o ake he CPA examina ion yielded a co ela ion
coe icien (O iginal Sample) o 0.051. The p- alue was 0.017 < 0.05, indica ing a signi ican e ec . Thus, Hypo hesis 2 (H2), which
s a es ha he amily en i onmen has a posi i e e ec on he decision o ake he CPA examina ion, is accep ed. This sugges s
ha he s onge he encou agemen om he amily o pu sue a ca ee as a public accoun an , he g ea e he likelihood ha
audi o s will decide o ake he CPA examina ion.
The hypo hesis es ing on he e ec o ad e si y quo ien on he decision o ake he CPA examina ion yielded a co ela ion
coe icien (O iginal Sample) o 0.938. The p- alue was 0.000 < 0.05, showing a signi ican e ec . The e o e, Hypo hesis 3 (H3),
which s a es ha ad e si y quo ien has a posi i e e ec on he decision o ake he CPA examina ion, is accep ed. This indica es
ha he be e audi o s a e a acing di icul ies and challenges, he mo e likely hey a e o decide o ake he CPA examina ion.
The hypo hesis es ing on he e ec o sel -mo i a ion on he in en ion o become a public accoun an yielded a co ela ion
coe icien (O iginal Sample) o 0.477. The p- alue was 0.000 < 0.05, indica ing a signi ican e ec . Thus, Hypo hesis 4 (H4), which
s a es ha sel -mo i a ion posi i ely a ec s he in en ion o become a public accoun an , is accep ed. This means ha audi o s
wi h highe sel -mo i a ion a e mo e likely o de elop a s ong in en ion o pu sue a ca ee as a public accoun an .
The hypo hesis es ing on he e ec o amily en i onmen on he in en ion o become a public accoun an yielded a co ela ion
coe icien (O iginal Sample) o 0.251. The p- alue was 0.000 < 0.05, con i ming a signi ican e ec . Acco dingly, Hypo hesis 5 (H5),
which s a es ha he amily en i onmen posi i ely in luences he in en ion o become a public accoun an , is accep ed. This
implies ha he s onge he amily encou agemen o pu sue a public accoun ing ca ee , he s onge he audi o s’ in en ion o
become a public accoun an .
The hypo hesis es ing on he e ec o ad e si y quo ien on he in en ion o become a public accoun an yielded a co ela ion
coe icien (O iginal Sample) o 0.334. The p- alue was 0.000 < 0.05, indica ing a signi ican e ec . The e o e, Hypo hesis 6 (H6),
which s a es ha ad e si y quo ien has a posi i e e ec on he in en ion o become a public accoun an , is accep ed. This sugges s
ha he highe he audi o s’ abili y o ace and o e come challenges, he s onge hei in en ion o become a public accoun an .
The hypo hesis es ing on he e ec o he in en ion o become a public accoun an on he decision o ake he CPA examina ion
yielded a co ela ion coe icien (O iginal Sample) o 0.059. The p- alue was 0.031 < 0.05, indica ing a signi ican e ec .
Consequen ly, Hypo hesis 7 (H7), which s a es ha he in en ion o become a public accoun an posi i ely a ec s he decision o

De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6345
ake he CPA examina ion, is accep ed. This means ha audi o s wi h a s ong in en ion o become a public accoun an a e mo e
likely o ake he ini ial s ep o deciding o si o he CPA examina ion.
The hypo hesis es ing on he e ec o sel -mo i a ion on he decision o ake he CPA examina ion h ough he in en ion o
become a public accoun an yielded a co ela ion coe icien (O iginal Sample) o 0.028. The p- alue was 0.034 < 0.05, indica ing
a signi ican media ing e ec . Hence, Hypo hesis 8 (H8), which s a es ha he in en ion o become a public accoun an media es
he e ec o sel -mo i a ion on he decision o ake he CPA examina ion, is accep ed. This implies ha while sel -mo i a ion alone
does no di ec ly lead audi o s o decide o ake he CPA examina ion, when accompanied by a s ong in en ion o become a public
accoun an , i signi ican ly in luences hei decision. In his es , he media ing ole o in en ion o become a public accoun an is
ca ego ized as ull media ion.
The hypo hesis es ing on he e ec o amily en i onmen on he decision o ake he CPA examina ion h ough he in en ion o
become a public accoun an yielded a co ela ion coe icien (O iginal Sample) o 0.015. The p- alue was 0.041 < 0.05, indica ing
a signi ican media ing e ec . Thus, Hypo hesis 9 (H9), which s a es ha he in en ion o become a public accoun an media es
he e ec o amily en i onmen on he decision o ake he CPA examina ion, is accep ed. This sugges s ha while he amily
en i onmen can di ec ly in luence he decision o ake he CPA examina ion, he p esence o he in en ion o become a public
accoun an also se es as an in e media y ac o shaping audi o s’ ini ial ac ion o deciding o si o he CPA examina ion. In his
case, he media ing e ec o in en ion is classi ied as pa ial media ion.
The hypo hesis es ing on he e ec o ad e si y quo ien on he decision o ake he CPA examina ion h ough he in en ion o
become a public accoun an yielded a co ela ion coe icien (O iginal Sample) o 0.020. The p- alue was 0.043 < 0.05, con i ming
a signi ican media ing e ec . The e o e, Hypo hesis 10 (H10), which s a es ha he in en ion o become a public accoun an
media es he e ec o ad e si y quo ien on he decision o ake he CPA examina ion, is accep ed. This implies ha while ad e si y
quo ien can di ec ly in luence he decision o ake he CPA examina ion, he p esence o he in en ion o become a public
accoun an also media es his ela ionship by shaping audi o s’ ini ial decision o si o he CPA examina ion. In his es , he
media ing ole o in en ion is ca ego ized as pa ial media ion.
CONCLUSION
The indings o his s udy demons a e ha he assump ions o he Theo y o Planned Beha io (TPB) and a ibu ion heo y, as
e lec ed in he a iables o amily en i onmen , ad e si y quo ien , and he in en ion o become a public accoun an , a e
signi ican ly associa ed wi h indi iduals’ decisions o ake he CPA examina ion. Fu he mo e, sel -mo i a ion, amily en i onmen ,
and ad e si y quo ien a e also ela ed o indi iduals’ in en ion o pu sue a ca ee as a public accoun an . In addi ion, he
media ing ole o he in en ion o become a public accoun an in he ela ionship be ween sel -mo i a ion, amily en i onmen ,
ad e si y quo ien , and he decision o ake he CPA examina ion was con i med. These indings highligh ha sel -mo i a ion,
amily en i onmen , ad e si y quo ien , and he in en ion o become a public accoun an exe di e en pa hways o in luence
on indi iduals’ decisions o ake he CPA examina ion.
Manage ial Implica ion
The indings o his s udy p o ide p ac ical implica ions o p ospec i e public accoun an s in p epa ing hemsel es once hey ha e
he in en ion o pu sue he p o ession. The esul s also e eal ha esponden s expe ience sel -doub ega ding hei abili y in
accoun ing calcula ions. This condi ion highligh s he p ac ical implica ions o highe educa ion ins i u ions o pay g ea e
a en ion o he e ec i eness o hei eaching me hods. Accoun ing g adua es a e expec ed no only o possess heo e ical
knowledge bu also o de elop p ac ical skills and clea analy ical abili ies. The e o e, accoun ing educa ion should emphasize
mo e applica i e lea ning app oaches o b idge he gap be ween heo y and p o essional p ac ice.
REFERENCES
1) Ajzen, I. (1991). The Theo y o Planned Beha io . O ganiza ional Beha io and Human Decision P ocesses, 50(2), 179–
211. h ps://doi.o g/10.1016/0749-5978(91)90020-T
2) Amalia, S. N., & Fa hu ahman, M. (2023). Pengembangan Media Pembelaja an Flipbook Un uk Meningka kan Hasil
Belaja Siswa Kelas V Pelaja an IPS. Joy ul Lea ning Jou nal, 12(1), 53–58. h ps://doi.o g/10.15294/jlj. 12i1 .68004
3) Angga an Dasa Ins i u Akun an Publik Indonesia Tahun 2021, 1 (2021).
4) Anisa, F., & Rio i a, H. (2024). S a egi Pemasa an P oduk UMKM di engah Tan angan Ekonomi Global. Ekonodinamika
Ju nal Ekonomi Dinamis, 6(4), 43–52.
5) A i , M. F., Askanda , N. S., & Mahsuni, A. W. (2020). Analisis Penga uh Pe sepsi P o esi Akun an Publik, Mo i asi Dan
Kece dasan Ad e si y Mahasiswa Uni e si as Islam Malang Te hadap Mina Menjadi Akun an Publik. E-JRA, 09(01), 60–
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6346
74.
6) A ni a, V. (2018). Penga uh O ang ua e hadap Mahasiswa Akun ansi dalam Pemilihan Ka i Menjadi P o esi Akun an.
Ju nal Akun ansi Dan Bisnis, 4(2), 19–23. h ps://doi.o g/h p://dx.doi.o g/10.31289/jab. 4i2.1818
7) Asna, N. O. (2019). Penga uh Mo i asi, S a us Sosial, dan Ka i Mahasiswa Akun ansi Dalam Rangka Mengiku i Ujian
Ce i ied Public Accoun an di CPA Tes Cen e UNISMA. E-JRA, 08(01), 5–10.
8) A a waman, R. J. D. (2020). Penga uh Kesada an Wajib Pajak, Sanksi Pajak Dan Kuali as Pelayanan Pajak Te hadap
Kepa uhan Wajib Pajak O ang P ibadi. Ju nal Akun ansi, 6(1), 39–51. h ps://doi.o g/10.37641/jiakes. 11i3.2211
9) Azizah, N., & Ha iyan o, W. (2022). The In luence o Pe cep ions o he Public Accoun an P o ession, Ad e si y
In elligence, Financial Awa ds and Labo Ma ke Conside a ions on he In e es s o Accoun ing S uden s o a Ca ee o
Become a Public Accoun an (S udy o Accoun ing S uden s a . Jou nal o Islamic and Muhammadiyah S udies, 3, 1–7.
h ps://doi.o g/10.21070/jims . 5i0.1564
10) Badan Pusa S a is ik P o insi Jawa Timu . (2024). Di ek o i Indus i Manu ak u P o insi Jawa Timu 2024. In Badan Pusa
S a is ik P o insi Jawa Timu .
11) Be na d Owusu An wi, Bea ice Oyinkansola Adelakun, Damilola Temi ayo Fa ogun, & Omola a Pa icia Olaiya. (2024).
Enhancing Audi Accu acy: The Role o AI in De ec ing Financial Anomalies And F aud. Finance & Accoun ing Resea ch
Jou nal, 6(6), 1049–1068. h ps://doi.o g/10.51594/ a j. 6i6.1235
12) Bone, H., Kalapadang, B., & Hidaya , T. R. (2023). Penga uh Mo i asi Dan Gende Te hadap Mina . Ju nal Ilmiah Akun ansi
Uni e si as Pamulang, 11(1).
13) Bosnjak, M., Ajzen, I., & Schmid , P. (2020). The heo y o planned beha io : Selec ed ecen ad ances and applica ions.
Eu ope’s Jou nal o Psychology, 16(3), 352–356. h ps://doi.o g/10.5964/ejop. 16i3.3107
14) B ian T ou , & E ic Blaze . (2018). Fac o s A ec ing S uden s’ Plans o Take he CPA Examina ion. Jou nal o Mode n
Accoun ing and Audi ing, 14(8), 416–424. h ps://doi.o g/10.17265/1548-6583/2018.08.003
15) Chaniago, P., & Ilyas, F. (2020). The In luence o Family’S En i onmen , Mo i a ion and Pe cep ion o Uni e si y S uden
Abou he P o ession o Public Accoun an Agains he In en ion To Be Public Accoun an To Accoun ing S uden in
Bengkulu Ci y. Ju nal Akun ansi, 7(2), 53–70. h ps://doi.o g/10.33369/j.akun ansi.7.2.53-70
16) Cheis iyanny, C., Dwi a, S., Sep ia i, D., & Helmayuni a, N. (2022). Ca ee choice ac o s o Indonesian accoun ing
s uden s. Re is a Con abilidade e Financas, 33(90), 1–15. h ps://doi.o g/10.1590/1808-057x20221475.en
17) Chyung, S. Y., Robe s, K., Swanson, L., & Hankinson, A. (2017). E idence-based Su ey Design: The Use o a Midpoin on
The Like Scale. In e na ional Socie y o Pe o mance Imp o emen , 56(10), 15–23. h ps://doi.o g/10. 1002/p i
18) C uz, R. U. (2023). Wha D i es S uden s’ In en ions o Pu sue an Accoun ing Ca ee ? Examining The Theo y o Planned
Beha io (TBP). RESEARCH REVIEW In e na ional Jou nal o Mul idisciplina y, 8(2), 01–09.
h ps://doi.o g/10.31305/ ijm.2023. 08.n02.001
19) Dalcı, İ., & Özyapıcı, H. (2018). Cul u al Values and S uden s’ In en ions o Choosing Accoun ing Ca ee . Jou nal o
Financial Repo ing and Accoun ing, 1(16), 179–196. h ps://doi.o g/10.1108/maj.2010.05125 aa.001
20) de Oña, J. (2021). Unde s anding The Media o Role o Sa is ac ion in Public T anspo : A C oss-coun y Analysis.
T anspo Policy, 100, 129–149. h ps://doi.o g/10.1016/j. anpol.2020.09.011
21) Dea, A. D., Muwakhidah, Liya Izza hu Rohma, & Khizqil. (2023). Fak o -Fak o Yang Mempenga uhi Pengambilan
Kepu usan Ka i Mahasiswa Uni e si as PGRI Adi Buana Su abaya. G-Couns: Ju nal Bimbingan Dan Konseling, 8(01), 391–
396. h ps://doi.o g/10.31316/gcouns. 8i01.4806
22) Dewi, I. G. A. R. P., Pu i, P. Y. A., & Dewi, C. I. R. S. (2019). Nia Un uk Mengambil Se i ikasi Akun an Dengan Pengujian
Theo y o Planned Beha io Dan Teo i Mo i asi. Ju nal Ilmiah Akun ansi, 3(2). h ps://doi.o g/10.23887/jia. 3i2.16639
23) Esaga, M. A. E., Mulig, M. J. M., Ocba, L., Puno, M. A., Sas, J. M. G. C., & Yu ina, J. J. S. (2022). S uden ’s Decision: A Key o
Ce i ied Public Accoun an Ci y Philippines *. Uni e sal Jou nal o Educa ional Resea ch, 1(1), 44–55.
h ps://doi.o g/10.5281/zenodo.6848840
24) Espahbodi, A., Espahbodi, L., Espahbodi, R., Walke , R., & Thomas Whi e, G. (2023). De e minan s o CPA Exam
Pe o mance. Jou nal o Accoun ing Educa ion, 64, 100859. h ps://doi.o g/h ps://doi.o g/10.1016/j.jaccedu.2023.
100859
25) Espahbodi, A., Espahbodi, L., Espahbodi, R., Walke , R., & Whi e, G. T. (2021). CPA Exam Pe o mance and En i onmen al
and O he Oppo uni y Fac o s. SSRN, 46. h ps://doi.o g/h ps://dx.doi.o g/10.2139/ss n.3782554
26) Fuady, I., P asan i, D., & Ind iani, S. S. (2020). Pene apan Teo i Plan Beha io : Fak o yang Mempenga uhi Nia Pe ilaku
Hidup Be sih dan Seha . Ju nal Be kala Keseha an, 6(1), 24. h ps://doi.o g/10.20527/jbk. 6i1.8638
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6347
27) Hadi, F., & A iyen i, M. (2022). Penga uh In e nal Con ol dan Audi Eks e nal e hadap Manajemen Laba Ak ual dan Riil.
Ju nal Eksplo asi Akun ansi, 4(1), 111–130. h ps://doi.o g/10.24036/jea. 4i1.480
28) Hai , J. F., Rishe , J. J., Sa s ed , M., & Ringle, C. M. (2019). When o Use And How o Repo he Resul s o PLS-SEM.
Eu opean Business Re iew, 31(1), 2–24. h ps://doi.o g/10.1108/EBR-11-2018-0203
29) Hasim, F., Da mayan i, N., & Dien i, A. M. (2020). Analysis o Fac o s ha In luence Accoun ing S uden s Choose Ca ee
As A Public Accoun an . Jou nal o Audi ing, Finance, and Fo ensic Accoun ing, 8(1), 19–26.
h ps://doi.o g/10.21107/ja a. 8i1.6733
30) Hudiyani, N. M. E., Kusumawa i, N. P. A., & Hu naleon ina, P. N. (2020). Penga uh Kece dasan Ad e si y, Pe imbangan
Pasa Ke ja dan Pe sepsi Mengenai P o esi Akun an Publik e hadap Mina Menjadi Akun an Publik. Ju nal Fakul as
Ekonomi Bisnis Dan Pa iwisa a Uni e si as Hindu Indonesia, 1–25.
31) Ins i u Akun an Publik Indonesia. (2024). Di ek o i 2024 Kan o Akun an Publik dan Akun an Publik.
32) I awan, H. (2023). Penga uh Pela ihan P o esional, Pengha gaan Finansial Dan Pe imbangan Pasa Ke ja Te hadap
Pemilihan Ka i Menjadi Akun an Publik. Ju nal Ilmiah Mahasiswa Ekonomi Akun ansi (JIMEKA), 8(2), 277–284.
h ps://doi.o g/10.52362/jisama . 8i4.1607
33) Joshi, P. L. (2022). A Concep ual F amewo k Fo The Fac o s In luencing The Accoun ing S uden s Ca ee Choice As Public
Accoun an s. Jou nal o Accoun ing Finance And Audi ing S udies (JAFAS), 1(29). h ps://doi.o g/10.32602/ja as.2022.016
34) Kelle , L. A., & Schweid, J. A. (2011). Book e iew: Handbook o Poly omous I em Response Theo y Models. Jou nal o
Educa ional Measu emen , 48(1), 98–100. h ps://doi.o g/10.1177/1748895811401979
35) Khalid, F. M., & Rau , F. H. A. (2023). Fac o s A ec ing Accoun ing S uden ’s Academic Pe o mance. Eu opean
P oceedings o Finance and Economics (EpFE), 1, 1028–1038. h ps://doi.o g/10.15405/ep e.23081.95
36) Ku niyawa i, I., & Lis yowa i, E. (2021). Tan angan, Hamba an Dan Peluang Ka i P o esi Akun an Publik Di Indonesia.
Ju nal Sains Sosio Humanio a, 5(2), 723–731. h ps://doi.o g/10.22437/jssh. 5i2.15438
37) Kusuma Adi Raha djo. (2022). The in luence o compe ence and pe cep ion on in e es in he public accoun an
p o ession media ed by mo i a ion. Wo ld Jou nal o Ad anced Resea ch and Re iews, 16(1), 632–640.
h ps://doi.o g/10.30574/wja .2022.16.1.1067
38) Le, T. T., Nguyen, T. M. A., Do, V. Q., & Ngo, T. H. C. (2022). Risk-based App oach And Quali y o Independen Audi Using
S uc u e Equa ion Modeling – E idence om Vie nam. Eu opean Resea ch on Managemen and Business Economics,
28(3), 100196. h ps://doi.o g/10.1016/j.iedeen.2022. 100196
39) Leona do, T. R., Pumihic, K. F., & Pumihic, M. B. (2024). Mo i a ional Fac o s In luencing Accoun ancy S uden s o
Alde sga e College o Become Ce i ied Public Accoun an . In e na ional Jou nal o Mul idisciplina y: Applied Business
and Educa ion Resea ch, 5(4), 1163–1174. h ps://doi.o g/10.11594/ ijmabe .05.04.04
40) Ma io , P., & Ma io , N. (2003). A e We Tu ning Them On? A Longi udinal S udy o Unde g adua e Accoun ing
S uden s’ A i udes Towa ds Accoun ing As A P o ession. Accoun ing Educa ion, 12(2), 113–133. h ps://doi.o g/10.
1080/0963928032000091738
41) Ma sin auli, F., Si umo ang, R. P., & Sumina , S. R. (2022). Unde s anding he D i e s’ Fac o s o Choosing an Accoun ing
S uden ’s Ca ee as A P o essional Accoun an . Business Economic, Communica ion, and Social Sciences (BECOSS) Jou nal,
4(2), 133–144. h ps://doi.o g/10.21512/ becossjou nal. 4i2.8450
42) Ma sya . (2021). De e minan s O In e es In Becoming A Public Accoun an . In e na ional Jou nal o En i onmen al,
Sus ainabili y, and Social Science, 2(3), 266–272. h ps://doi.o g/10.38142/ijesss. 2i3.85
43) Ma ya i, N. P. S., & Dwi and a, A. A. N. B. (2021). Sel -Mo i a ion and Ad e si y Quo ien Mode a es he E ec o Exam
Cos s on S uden In e es in Taking he Cha e ed Accoun an Ce i ica ion Exam. Ame ican Jou nal o Humani ies and
Social Sciences Resea ch, 5(2), 74–84. www.ajhss .com
44) Michael, A., & Dixon, R. (2019). Audi Da a Analy ics o Un egula ed Volun a y Disclosu es and Audi ing Expec a ions Gap.
In e na ional Jou nal o Disclosu e and Go e nance, 16(4), 188–205. h ps://doi.o g/10.1057/s41310-019-00065-x
45) Mladeno ic, R. (2000). An In es iga ion In o Ways o Challenging In oduc o y Accoun ing S uden ’s Nega i e Pe cep ions
o Accoun ing. Accoun ing Educa ion, 9(2), 135–155. h ps://doi.o g/10.1080/09639280010000147
46) Nguyen Thuy An. (2019). In es iga ing S uden s’ In en ion Towa ds Taking o he Ce i ied Public Accoun an (Cpa)
Examina ion in Vie nam. Quan T i - Quan Ly, So 20(Thang 11), 147–153.
47) Ni’mah, N. V., Diana, N., & Suda yan i, D. (2022). Penga uh Mo i asi Ekonomi, Mo i asi Gela dan O ien asi Ka i Te hadap
Mina Mahasiswa Dalam Mengiku i Ujian Xe i ied Public Accoun an (CPA) Indonesia (S udi Empi is pada Mahasiswa
Akun ansi Uni e si as Islam Malang dan Uni e si as Nege i Malang). E-J a, 11(09), 84–92.
De e minan s o he Decision o Pu sue he Ce i ied Public Accoun an Examina ion: A Theo y o Planned
Beha io App oach
JEFMS, Volume 08 Issue 09 Sep embe 2025 www.ije m.co.in Page 6348
48) Nu haya i, E., Pu nama, D., Nu haya i, N., Rahmawa i, T., & Kuningan, U. (2024). In e es in The Public Accoun an
P o ession: The Role o Mo i a ion As Mode a on. JIAFE (Ju nal Ilmiah Akun ansi Fakul as Ekonomi), 10(2), 151–162.
h ps://doi.o g/10.34204/jia e. 10i2.10100
49) Ok a iani, Y. S., Zoebaedi, F., & Ani, S. M. (2020). Analisis Fak o -Fak o yang Memenga uhi Mina Mahasiswa Akun ansi
Be ka ie Menjadi Akun an Publik. RELEVAN : Ju nal Rise Akun ansi, 1(1), 48–59.
h ps://doi.o g/10.35814/ ele an. 1i1.1815
50) Owusu, G. M. Y., Bekoe, R. A., Okye e, S. A., & Welbeck, E. E. (2019). Wha in luences he cou se majo decision o
accoun ing and non-accoun ing s uden s? Jou nal o In e na ional Educa ion in Business, 12(1), 26–42.
h ps://doi.o g/10.1108/JIEB-02-2018-0004
51) Pa ami a S, P. V. Y., & Sa i, M. M. R. (2019). Penga uh Pe sepsi Mengenai P o esi Akun an Publik, Mo i asi, dan
Kece dasan Ad e si y Te hadap Mina Menjadi Akun an Publik. E-Ju nal Akun ansi, 26, 146.
h ps://doi.o g/10.24843/eja.2019. 26.i01.p06
52) Pe ma asa i, B. A., P imasa i, D., & P a iwi, U. (2022). Fak o Pe imbangan Pasa Ke ja, Kemampuan Finansial, Dan
Lingkungan Kelua ga Te hadap Mina Un uk Mengiku i Ujian Ce i ied Public Accoun an (Cpa). Soedi man Economics
Educa ion Jou nal, 04(Volume 4 No. 1), 29–38. h ps://doi.o g/10.32424/seej. 4i1.5524
53) P a iwi, W. (2019). E ika P o esi Akun an Indonesia Di injau da i Pe sepsi Mahasiswa Di Pe gu uan Tinggi Nege i Dan
Swas a. Ju nal Rise Akun ansi Dan Audi ing, VI(No embe ), 39–50.
54) Puspa, D., & Co yana a, I. (2024). Fak o -Fak o yang Mempenga uhi Nia Mahasiswa Melakukan Tindakan
Whis leblowing pada Kecu angan Akademik. Al-Kha aj: Ju nal Ekonomi, Keuangan & Bisnis Sya iah, 6(4), 4900–4918.
h ps://doi.o g/10.47467/alkha aj. 6i4.1061
55) Pu i, K. Y. (2018). Gamba an Theo y o Planned Beha io (TPB) Pada Pe ilaku Sa apan Pagi Mahasiswa Alih Jenis Fakul as
Ekonomi Dan Bisnis Uni e si as Ai langga. Ju nal PROMKES, 6(1), 80–92. h ps://doi.o g/10.20473/ jpk. 6.i1.2018.80-92
56) Ramadhani, M. D., Pu u, N., & Ha a, S. (2024). Penga uh Pe imbangan Pasa Ke ja , Kece dasan Ad e si as , E ikasi Di i
, dan Nilai Sosial e hadap Mina Menjadi Akun an Publik The In luence o Job Ma ke Conside a ions , Ad e si y
In elligence , Sel -E icacy , and Social Values on In e es in Becomi. 15(225), 685–696.
h ps://doi.o g/10.33059/jseb. 15i3.10140.A icle
57) Rian o, E. P., Wi awa i, N. G. P., Me ha, M., & Sujana, I. K. (2020). The In luence o In insic Fac o , S uden Pe cep ion,
Accoun ing Lea ning, Family, and Pee s in Accoun ing S uden In e es in Bali, Indonesia o Becoming P o essional
Accoun an . Ame ican Jou nal o Humani ies and Social Sciences Resea ch, 4(1), 264–271. www.ajhss .com
58) Ri a, A., & Widodo, W. (2021). How Ad e si y Quo ien and O ganiza ional Jus ice Reduce Tu no e In en ion Empi ical
E idence om Indonesia. Chand awa y Jou nal o Asian Finance, 8(6), 1171–1181. h ps://doi.o g/10.13106/
ja eb.2021. ol8.no6.1171
59) Rusdiansyah, Y. (2017). Fak o -Fak o yang Mempenga uhi Pemilihan Ka i Menjadi Akun an Publik. Ju nal Ilmu Dan Rise
Akun ansi, 6(9), 1–22.
60) Sa’dyah, N. A. C., Sabi i, F. B., & Susilo, S. T. (2021). Kepa uhan Pengoba an Te hadap Indeks Glikemik Kon ol Pada Pasien
Diabe es Meli us Tipe II di Rumah Saki Islam Sul an Agung Sema ang. JPSCR: Jou nal o Pha maceu ical Science and
Clinical Resea ch, 6(3), 287. h ps://doi.o g/10.20961/jpsc . 6i3.51930
61) Samsua . (2019). A ibusi. Ju nal Ne wo k Media, 2(1), 65–69.
62) Sa i, A. F., Guna hadi, Amba sa i, A., & Rahayu, S. S. (2024). Ad e si y Quo ien sebagai Fondasi Ke angguhan Mahasiswa:
Tinjauan Li e a u da i Pe spek i Pendidikan Kewa ganega aan dan Pendeka an Mul idisiplin. Ju nal Global Ci izen
Ju nalilmiah, 9(2), 51–62.
63) Sa s ed , M., Ringle, C. M., & Hai , J. F. (2021). Pa ial Leas Squa es S uc u al Equa ion Modeling. In Handbook o Ma ke
Resea ch (Issue July). h ps://doi.o g/10.1007/978-3-319-57413-4_15
64) Seka an, U., & Bougie, R. (2016). Resea ch Me hods o Business: A Skill-Building App oach (Se en h Ed). John Wiley &
Sons L d.
65) Sholihin, P. M., & Ra mono, D. (2021). Analisis SEM-PLS dengan Wa pPLS 7.0 un uk Hubungan Nonlinie dalam Peneli ian
Sosial dan Bisnis.
66) Sidig, D., & Sinaga, A. (2020). Wha Explains S uden s’ In en ions To Pu sue Public Accoun an s As a Ca ee ? Ju nal
Akun ansi Dan Keuangan Indonesia, 17(1). h ps://doi.o g/10.21002/jaki.2020.03
67) S i ejeki, K., Supeno, S., & Fa u ahman, A. (2019). Unde s anding he In en ions o Accoun ing S uden s o Pu sue Ca ee
as a P o essional Accoun an . Binus Business Re iew, 10(1), 11–19. h ps://doi.o g/10.21512/bb . 10i1.5232