FACTOR ANALYSIS - FACTOR THAT INFLUENCES THE INTEREST OF ACCOUNTING STUDENTS TO THE SELECTION OF CAREER ACCOUNTANTS OR DIRECTORS WITH INCOME AS MODERATING VARIABLES (Study In High School Accounting Economy Accountant Students in Semarang)

Abstract

The purpose of this study is to analyze the factors that affect the interests of accounting students to the selection of accounting careers or entrepreneurs with income as a moderating variable. Factors influencing career selection are measured by motivation variable degree, motivation following USAP, personality, real entrepreneur, non real entrepreneur and economic motivation. The sample used in this research is 150 sample respondents obtained from several universities in Semarang city. This research is a survey research conducted on Faculty of Economics students of Accounting study in Semarang city. The data used in this study is the primary data obtained from the questionnaire method that is given directly to the students of the Faculty of Economics of Accounting studies. Data analysis techniques use multiple linear regression with income variable. The results showed that motivation variables follow USAP, personality, real entrepreneurship and non-real entrepreneurship influence on accounting student's interest toward career selection as an accountant or entrepreneur, while the variable of motivation degree and economic motivation have no effect on student accountancy interest toward career selection as accountant or businessman. Keywords : interest, motivation, degree, follow USAP, personality, real entrepreneur, non real entrepreneur, economy, multiple regression analysis with moderating income variable.