Determinants of the Decision to Pursue the Certified Public Accountant Examination: A Theory of Planned Behavior Approach

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. 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