Career Interest as an Accountant Lecturer with Compensation as a Moderating Variable

DOI

10.2991/aicar-18.2019.9How to use a DOI?

Keywords

career interest; accountant lecturer; perception; motivation; compensation

Abstract

The purpose of this study was to analyze career interest as an accountant lecturer. The independent variable that is in use is the perception and motivation, with compensation as an intervening variable. The sample used in this study are students at some universities in East Jakarta, that have been the last semester in accounting program, get a sample of 84 students. The analysis technique using Partial Least Square (PLS) in the study. The findings of the study reveal that perception and motivation had positive impact to compensation. The perception and compensation had positive impact to career interest as an accountant lecturer, but motivation had not impact to career interest as an accountant lecturer. Compensation exhibit significant interaction affect with perception upon career interest as an accountant lecturer. As well as, compensation had significant interaction affect with motivation upon career interest as an accountant lecturer.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Erna Lovita
PY  - 2019/02
DA  - 2019/02
TI  - Career Interest as an Accountant Lecturer with Compensation as a Moderating Variable
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 37
EP  - 40
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.9
DO  - 10.2991/aicar-18.2019.9
ID  - Lovita2019/02
ER  -