Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara

Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara

This study was designed to examine the immediate impact of professional examination difficulties and accounting knowledge on the intention to become a professional accountant. The study also aims to determine the mediating role of self-efficacy on the relationship between professional examination di...

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Main Author: Nor Effa Dalilati, Zulkafli
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HF5601-5689 Accounting
LB2300 Higher Education
Online Access:https://etd.uum.edu.my/7522/1/s92456_01.pdf
https://etd.uum.edu.my/7522/2/s92456_02.pdf
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id my-uum-etd.7522
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Shamsudin, Abdul Shukor
Halipah, Azizi
topic HF5601-5689 Accounting
LB2300 Higher Education
spellingShingle HF5601-5689 Accounting
LB2300 Higher Education
Nor Effa Dalilati, Zulkafli
Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
description This study was designed to examine the immediate impact of professional examination difficulties and accounting knowledge on the intention to become a professional accountant. The study also aims to determine the mediating role of self-efficacy on the relationship between professional examination difficulties and the intention to become a professional accountant, and between accounting knowledge and the intention to become a professional accountant. Quantitative design survey was adopted and the data was collected from Bumiputera respondents comprising of final-year accounting students at public universities and those who are undergoing the industrial training. This study also employed a stratified random sampling techniques, and 1434 sets of questionnaires were distributed to selected respondents via online and face-to-face. Out of 451 returned questionnaires, only 388 were used for the actual analysis, thus yielding a response rate of 31.45 percent. Data was analyzed using SPSS version 20. The result indicates that a significant relationship exists between accounting knowledge and intention to become professional accountants. However, no relationship was found between professional examination difficulties and the intention to become a professional accountant. On the mediation relationship, the result indicates that self efficacy did not mediate the relationship between professional examination difficulties and the intention to become a professional accountant. However it partially mediated the relationship between accounting knowledge and intention to become a professional accountant. The study concluded that professional examination difficulty is not an obstacle for Bumiputera students to become a professional accountant even though the professional examination is difficult. Furthermore, knowledge in accounting is important in order to become a professional accountant. This study serves as a theoretical basis for public universities, professional bodies as well as policy makers to further improve the number of professional accountants among Bumiputeras in Malaysia.
format Thesis
qualification_name Doctor of Business Administration (DBA)
qualification_level Doctorate
author Nor Effa Dalilati, Zulkafli
author_facet Nor Effa Dalilati, Zulkafli
author_sort Nor Effa Dalilati, Zulkafli
title Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
title_short Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
title_full Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
title_fullStr Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
title_full_unstemmed Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
title_sort hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/7522/1/s92456_01.pdf
https://etd.uum.edu.my/7522/2/s92456_02.pdf
_version_ 1747828230053691392
spelling my-uum-etd.75222021-08-11T04:38:34Z Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara 2018 Nor Effa Dalilati, Zulkafli Shamsudin, Abdul Shukor Halipah, Azizi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting LB2300 Higher Education This study was designed to examine the immediate impact of professional examination difficulties and accounting knowledge on the intention to become a professional accountant. The study also aims to determine the mediating role of self-efficacy on the relationship between professional examination difficulties and the intention to become a professional accountant, and between accounting knowledge and the intention to become a professional accountant. Quantitative design survey was adopted and the data was collected from Bumiputera respondents comprising of final-year accounting students at public universities and those who are undergoing the industrial training. This study also employed a stratified random sampling techniques, and 1434 sets of questionnaires were distributed to selected respondents via online and face-to-face. Out of 451 returned questionnaires, only 388 were used for the actual analysis, thus yielding a response rate of 31.45 percent. Data was analyzed using SPSS version 20. The result indicates that a significant relationship exists between accounting knowledge and intention to become professional accountants. However, no relationship was found between professional examination difficulties and the intention to become a professional accountant. On the mediation relationship, the result indicates that self efficacy did not mediate the relationship between professional examination difficulties and the intention to become a professional accountant. However it partially mediated the relationship between accounting knowledge and intention to become a professional accountant. The study concluded that professional examination difficulty is not an obstacle for Bumiputera students to become a professional accountant even though the professional examination is difficult. Furthermore, knowledge in accounting is important in order to become a professional accountant. 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