Financial Reward as Moderating the Effect of Control of Behavior, and Professional Risk on the Interest of Accounting Students Become a Public Accountant

International Journal of Economics and Management Studies

© 2021 by SSRG - IJEMS Journal

Volume 8 Issue 8

Year of Publication : 2021

Authors : Ni Kadek Laksmi Aprillia, Ida Bagus Putra Astika

10.14445/23939125/IJEMS-V8I8P102

How to Cite?

Ni Kadek Laksmi Aprillia, Ida Bagus Putra Astika, "Financial Reward as Moderating the Effect of Control of Behavior, and Professional Risk on the Interest of Accounting Students Become a Public Accountant," SSRG International Journal of Economics and Management Studies, vol. 8,  no. 8, pp. 10-14, 2021. Crossref, https://doi.org/10.14445/23939125/IJEMS-V8I8P102

Abstract:

This study aims to find empirical evidence about the effect of behavioral control, public accounting profession risk, and financial reward as moderating variables. This research was conducted on accounting students at Udayana University class of 2017 as the population. The sample used is part of the number of students who use the slovin method, so the number of samples is 168 samples. The data analysis technique used is Moderated Regression Analysis (MRA). The results show that financial rewards are statistically able to moderate the influence of behavioral control and professional risk on student interest, which shows the higher the behavioral control and high financial reward, the higher the student interest, and the lower the risk of the public accounting profession. And also, the high the financial reward, the higher the interest of students.

Keywords:

Financial Reward, Behavioral Control, Professional Risk, Public Accountant.

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