THE IMPACT OF ENTREPRENEURIAL SKILLS DEVELOPMENT ON ENTREPRENEURIAL PRACTICES OF MANAGERIAL ACCOUNTING STUDENTS AT BATAM STATE POLYTECHNIC

Abstract

This study aims to determine the impact of entrepreneurship education on attitudes, perceived behavioral control, intentions, and entrepreneurial behavior of Managerial Accounting students at Batam State Polytechnic. This study uses the Planned Behavior theory and a quantitative approach with a questionnaire as a data collection instrument. The results showed that participation in entrepreneurship education has a significant effect on perceived behavioral control and entrepreneurial behavior, but not on entrepreneurial career attitudes and student intentions. In addition, perceived behavioral control mediates the effect of entrepreneurship education on intentions, and student intentions mediate the effect of entrepreneurship education on entrepreneurial behavior.