DETERMINANTS OF PURSUING ACCOUNTING PROFESSIONAL CERTIFICATION: SPI’S MEMBER BASED AT INDONESIA RELIGIOUS’ STATE UNIVERSITY

Abstract

This research aims to analyze the impact of personality, professional recognition, financial recognition, and working environment toward Satuan Pengawasan Internal Perguruan Tinggi Keagamaan Negeri (SPI PTKN/Internal Supervision Unit of Religious’ State University) of Indonesia in taking professional certification in accounting field. Primary data is collected from the questionnaire circulation to the members of SPI PTKN after convenience sampling method was applied. This research finds that among four variables, working environment is the only variable that interest the member of SPI PTKN to take professional certification.