THE EFFECT OF CAREER AND SOCIAL MOTIVATION ON THE INTEREST OF ACCOUNTING STUDENTS TO PARTICIPATE IN TAX BREVET TRAINING
Farahdiba Ainun Aldian
Faculty of Economics and Business, Univeristas Brawijaya [email protected]
Supervisor:
Ayu Fury Puspita, SE., M.S.A., Ak ABSTRACT
Tax Brevet Training is one way to improve skills and abilities in the tax field. This study aims to determine the effect of career motivation and social motivation on interest in accounting students to participating in the Tax Brevet Training. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The study population was accounting students for the 2015 & 2016 Undergraduate Program, Faculty of Economics and Business, Brawijaya University.
Taking samples using the Slovin formula obtained a sample size of 194 students. The sampling method used was convenience sampling. The data analysis technique used is multiple linear regression analysis using SPSS 20.0. Results Shows based on the results of the partial t test that (1) career motivation partially significant effect on student interest in attending tax brevet training. (2) Social motivation has a partially significant effect on student interest in participating in tax brevet training.
Keywords: Interests, Career, Social, Motivation, Tax Brevet, Accounting Students ABSTRAK
Pelatihan Brevet pajak merupakan salah satu untuk meningkatkan kemampuan dan keterampilan di bidang pajak. Penelitian ini bertujuan mengetahui pengaruh motivasi karir dan motivasi sosial terhadap minat mahasiswa akuntansi dalam mengikuti Pelatihan Brevet Pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur mengunakan skala likert. Populasi penelitian adalah mahasiswa akuntansi Program S1 Angkatan 2015 & 2016, Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Pengambilan sample menggunakan rumus Slovin diperoleh jumlah sampel 194 mahasiswa. Metode penentuan sampel menggunakan convenience Sampling. Tehnik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 20.0. Hasil Menunjukan berdasarkan hasil uji t parsial bahwa (1) motivasi karir berpengaruh signifikan secara parsial terhadap minat mahasiswa untuk mengikuti pelatihan brevet pajak. (2) Motivasi sosial berpengaruh signifikan secara parsial terhadap minat mahasiswa untuk mengikuti pelatihan brevet pajak.
Kata Kunci: Minat, Karir, Sosial, Motivasi, Brevet Pajak, Mahasiswa Akuntasi
I. INTRODUCTION
ASEAN Economic Community (AEC) got underway in our economy at this time.
AEC opens not only the current trade goods or service but also the labor market professional, resulting in increasingly fierce competition. Labor competition is much increased ahead of the implementation of the trade area at the end of 2015. The AEC agreement was attended by 10 Asian countries that have a population of 600 million people and about 43 percent of the population in Indonesia (Wuryandani, 2014).
Therefore, AEC will put Indonesia as the main market of goods and investment. So that increasing human resources quality is a determining factor of the success of national development and progress. In this era, the community is demanded to be more creative, skilled and professional to fulfill market labor. That is why current era education races to meet graduate satisfaction who are skilled and professional.
The high competition in the exchange of labor in this AEC era demands increased capacity and skills as basic needs. Therefore, ability, expertise, and skill are necessary.
One of the skills of professionals is expected to show in the future is taxation. It is not surprising as the government is trying to optimize state revenue from taxation.
Therefore, the field of taxation is often attractive to be one of the qualifications of graduates from the accounting department. Other impacts caused by AEC is the need for tax consulting services that increase rapidly over time, as the development of the business world in Indonesia. Moreover, employment opportunities are still wide open for prospective college graduates. Many companies are looking for fresh graduates to be a part of their development and advancement, and one of the most job searches is accounting taxation which have shown through an increasing interest through accounting and tax accounting department.
Currently, education is not only obtained through formal education, but also from non-formal education. Non-formal education is under government supervision through the Ministry of Education and Culture. Thus, the existence of non-formal education has gained an important place in the efforts to advance the community in Indonesia (Kuswiratno, 2016). One of the non-formal education for the accounting profession is tax brevet training. Tax brevet training program is a professional education program for prospective tax consultants or practitioners who have an interest in working on the tax division of an organization or non-business. The importance of tax brevet training for students can be used as motivation in determining students’ interest to join tax brevet training.
Intention becomes the main reason to participate in the tax brevet training. The theory of planned behavior provides a very useful theoretical framework for predicting intentions to participate in tax brevet training because the concept of intent relates to the willingness of an individual or their efforts to do things in a certain way. Interest arises because someone feels happy or interested in something. The theory of planned behavior of behavior perception has motivational implications for interest (Jogiyanto, 2007, p. 62). People who believe that they do not have the resources or opportunity to certain behaviors may not form a strong behaving interest even if they have a positive attitude toward their behavior and believe that others will approve if they do so. Thus,
the relationship between perceived behavior control and interest are not mediated by the attitude and subjective norms (Asadifard, Rahman, Aziz, & Hashim, 2015).
The current research refers to the research conducted by NurHayani (2012), which is about the effect of motivation toward interest of accounting students to participate in PPAk. This research was conducted in private universities in Medan. The current research replicates the variable influencing career motivation and social motivation toward students interest to join tax brevet training. This research is conducted in the Accounting Department of Universitas Brawijaya Malang.
The first dimension explains about career. Career motivation shows that there is an increase in a person to improve their ability to achieve a better position and better career than before. Career motivation can be measured by knowing how much someone wants to improve his career to get a promotion opportunity, work in accordance with the background, get professional treatment, gain knowledge of responsible work, improve capability in performing a job and get knowledge related to the working world (widyastuti, Suryaningsum, & Juliana, 2004). The career motivation will make students interested in attending tax brevet training because they want a higher career path. The higher the career motivation of students, the higher the interest of students to participate in the tax brevet training.
The second dimension explains about social. It showed that social motivation could lead individuals to behave in ways that differ from how they would behave if they only possessed economic motivation. There are two main reasons: there is a desire to be different to gain status, and ideals may arise to facilitate cooperation (Akrelof, 2006).
Social motivation can be interpreted as a person’s encouragement to do with purpose or social value, recognition, and appreciation of the environment in which a person resides. Social values encourage the work of accountants to be more appreciated and get the social position in the community. Social motivation is simply and directly looked from self-reported pleasure or the lack of it in social and nonsocial situations.
This research is motivated by the previous research by Nurhayani (2012) because there is an inconsistency with previous research. Thus, based on the last research results that have been outlined above, where there is inconsistency among the results of the research, researchers are interested in examining the influence of career motivation and social motivation on the interest of a student to participate in tax brevet training. This research is based on the inconsistency of previous research on the influence of the independent differences of variables, dependent variables, and the research objects used. Therefore, this research only takes two independent variables, namely career motivation and social motivation. Robbins & Timothy A (2008) define motivation as a process that explains the intensity of direction and the diligence of the individual to achieve his goals, and this motivation will affect the interest, wherein this research the intended interest is an interest to participate in tax brevet training.
The previous research conducted by Nurhayani (2012) has career motivation and social motivation as independent variables. Nurhayani (2012) explains that social motivation is the underlying motivation activity that is done by individuals in his reaction to others. In contrast, career motivation means a series of attitudes and behaviors that relate to a person's work journey throughout their work life. The
dependent variable in previous research is the interest of accounting students to pursue PPAk, while this research focuses on the interest of students to participate in tax brevet training. So that inconsistencies in the research writing system are the responsibility of the editors so that if there are inconsistencies, editing is obliged to improve its performance.
II. LITERATURE REVIEW Tax Brevet Training
Tax brevet is a training with a short time period designed with a curriculum that can equip participants to carry out tax obligations and taxpayer rights professionally in the field of practice, both as taxpayer agencies and individuals and also can provide participants to take the national tax Consultation Brevet exam organized by the Ministry of Finance Indonesia and the Association of Indonesian Tax Consultants (IKPI).
Theory of Planned Behaviour
Theory of Planned Behavior developed by Ajzen is a refinement of the Theory Reason Action presented by Fishbein and Azjen (1975). The main focus Theory of Planned Behavior is similar to the Theory of Reason Action, which is an individual’s interest in carrying out certain behavior. Interest is an indication of how hard people try and how much effort an individual will put in to perform a behavior. Interest is considered to be able to see motivational factors that influence behavior. Interest is a source of motivation that encourage people to do what they want if they are free to choose (Ahmadi, 1992). Some of these motivation factors are the independent variables in this research, and the definition of motivation is discussed in the next sub-chapter.
Attitude Toward Behavior
According to Jogiyanto (2007: 36), attitude is an evaluation of belief in positive or negative feelings from someone if they have to do the behavior that will be determined.
Ajzen (2005) says that attitude toward a behavior is a disposition to respond positively or negatively to a behavior. Attitude toward a behavior is determined by belief about the consequences of a behavior, which is referred to as the behavior beliefs. Each behavioral belief associates the behavior with the results that can be obtained from the behavior. Moreover, attitude toward a behavior is determined by an individual's evaluation of the results related with behavior and by the strength of the relationship of both.
Subjective Norm
Subjective norms are individual beliefs about the expectations of those around them who influence, both individually and in groups, to do or not do certain behaviours.
To understand a person's intention, it is necessary to measure the subjective norms that influence his intention to act. Subjective norms can be measured directly by assessing consumer feelings about how relevant other people who are their role models (such as family, classmates, or co-workers) who will approve or disapprove of certain actions they take.
Subjective norms are assumed to be a function of beliefs that specifically someone agrees or disagrees with presenting a behavior (Achmat, 2010). According to Ajzen
(2005) in Sarwoko (2011), subjective norms are an individual's belief in the norm, the people around him and the individual's motivation to follow these norms. Ramayah and Harun (2005) state subjective norms, namely individual beliefs to obey the directions or suggestions of people around them to participate in entrepreneurial activities.
Subjective norms are measured directly by assessing respondents' feelings about their willingness to follow the suggestions of people who are important to them (Tjahjono H. K., 2008).
Perceived Behavior Control
Perceived behavioral control describes an individual's feeling of self-efficacy in performing a behaviour. According to Teo and Lee (2010), perceived behavioral control refers to the perceived ease or difficulty in carrying out the behavior and the amount of control a person has over achieving the goals of the behavior. Perceptions of behavioural control can influence behavior directly or indirectly through intention (Achmat, 2010). In the planned behavior theory model, Perceived Behavioral Control refers to a person's perception of whether or not it is difficult to carry out the desired action, related to the belief that the resources and opportunities needed to realize certain behaviors are available or not (Ajzen I., 2005).
Therefore, the perceived behavioral control is determined by the combination of control belief and perceived power control (Ajzen, 2005). Control belief is an individual belief about supporting factors or the obstacle factor and an opportunity to bring up a behavior such as interest to participate in tax brevet training. Perceived power control is an individual's perception of how strong the control is to influence him in eliciting a behavior, making it easier or complicate the emergence of these levels of behavior. This theory assumes that perceived behavioral control has motivational implications for interest.
Interest
According to Slameto (2010: 180), interest is a sense of preference and a sense of interest in a thing or activity without the desired presence. Someone who is interested in something will have more interest and make him pay attention to an object consistently without coercion from anyone. That way, interest is a basic part of prejudice and interest is also important in making decisions. This research describes interest as a dependent variable using the theory of planned behavior not without reason. This is because this theory is a general theory that is empirically tested in various research contexts. The second thing, this research aims to measure individual interests because this theory can explain all the behavior of someone who needs planning. and analyze students 'interest to take part in tax brevets, which is consistent with the objectives of the theory of planned behavior, analyzing students' interests to do something, which in the context of "something" research is meant to follow tax brevets.
Motivation
Motivation is what moves us from boredom to interest. It is like the steering wheel of a vehicle that directs our activities. Motivation represents those psychological processes that cause the arousal, direction, and persistence of voluntary activities that
are goal-oriented (Mitchell, 1982). Basically, it works as a desire to fulfill one’s life needs, the encouragement of oneself with others is different so that human behavior tends to vary in work.
According to Vroom in Ngalim (2006:72), motivation refers to a process affecting individual choices of various forms of activities that are preferred. Atkinson (1964) said in his book, an introduction to motivation is a complex statement in an organizer that directs the behavior of a goal and incentive. Meanwhile, Sastrohadiwityo (2002), as cited by Widyastuti, Suryaningsum, & Juliana (2004), defines motivation as a state of psychology and the mental attitude of one who charges energy, encourages activities/movements and controls/distributes the behavior towards achieving the need for satisfaction/reducing balance.
Career Motivation
Career is a word from the Dutch language; Carriere is a development and progress in one's job. This can also mean a level in a particular job. So development and progress means a lot, whether in a person's job life or position. Educational world has an important role in supporting students’ career; career motivation will make students interested to follow tax brevet to aim higher career paths. The higher the education, the wider the career prospects can be obtained. Ekaningrum (2002: 256) states that career is no longer interpreted as an institutional award by increasing the position in the formal hierarchy that has been established in the organization. In the traditional paradigm, career development is often considered synonymous with preparation for higher-level mobility, so that career will support the effectiveness of individuals and organizations in achieving their goals.
According to Indrawati (2009:125), a career is a skill or professional in the field of knowledge that is assessed based on the work experience that will contribute to the organization. Career choice is a self-phase because choice shows the motivation of a person, knowledge, personality, and all their capability. Educational institutions have a major influence on the career development of an accountant. The education world has an important role in supporting student careers. Career motivation will drive students’ interests in participating in tax brevet because they want to pursue a higher career path. The higher the education is, the wider the career prospects will be gained.
Social Motivation
Social motivation is defined as an impetus for someone to act with a purpose/social value, gaining recognition and appreciation from the environment where they live.
According to Martemah (2012), social motivation is the motivation underlying activities of an individual in his reaction to others. If he makes a choice, then it takes into account the consequences for others. The importance of status as social motivation will greatly affect the level of anxiety experienced by someone (Buss et al., 1997).
Then it can be said that social motivation is motivation related to the environment. If the someone has high social motivation, it will directly raise interest in obtaining the award he wants. Social values are shown as factors that show a person's ability in the community/someone's value that can be seen from the perspective of other people in their environment. People want to get recognition, maintain prestige, get pride, and
have inner satisfaction (emotional) in dealing with others, satisfy themselves with mastery of others and become harmony. Social values encourage the work of accountants and taxation to be more appreciated and get a place of community social literature. Research on the influence of social motivation on the interest of accounting students to take part in the Tax Brevet Education so far is still limited.
Theoretical Framework
Hypothesis Development
1. The Influence of Career Motivation on Student Interest to Participate in Tax Brevet Training
Based on the theory of planned behavior, Ajzen (2005) assumes that perceived behavioral control has motivational implications for interest, or it is stated that perceived behavioral control influences intention based on the assumption that perceived behavioral control by an individual will have motivational implications to them. In that sense, intentions will be formed if individuals feel capable of displaying behavior. So that in individuals, perceptions of moral control that encourages one’s perception will also influence their intention to behave towards the interest to participate in tax brevet. If individuals feel that the conditions support for the creation of behavior to participate in tax brevets, which means that control by individuals is easier, then the intention of individuals towards the interest to participate in tax brevets will also rise.
Vroom in Sofyan and Uno (2012: 46) reveals that someone would do something to be motivated to improve their rank or position. Career choices are one's self-expression because career choices show motivation, personality science, and all one's abilities.
The education world has a vital role in supporting students careers; career motivation will make students interested in participating in tax brevet because they want to pursue a higher career path. The higher the education they pursue, the more extensive career prospects they can achieve. The world of education has a significant influence on the career development of an accountant, even an educational accountant, or someone who is an expert in accounting. From the results of Basukin's research in Ikbal (2011), in the average students choose accounting department because they are driven by the desire to become professionals in accounting. They are also motivated by the notion that accountants in the future are needed by many organizations and companies, especially in Indonesia. Accounting has undergone many positive developments in the process of education and the business world. Widyastuti, Suryaningsum, & Juliana
(2004) in their research explain that careers are seen as a series of promotions or lateral transfers to get jobs that have a higher responsibility or place better positions in one's work hierarchy throughout their working lives. Based on a survey conducted by Accounting Principals, a subsidiary of Professional Services, Inc., Jacksonville, Florida, of 230 companies in the United States, 70% of professionals in accounting and finance said that the main reason in career selection was the opportunity for promotion.
Based on the explanation above, the following hypothesis is proposed:
H1: Career Motivation has a significant effect on student interest in participating in tax brevet.
2. The Influence of Social Motivation on Student Interest to Participate in Tax Brevet Training
The theory of planned behavior is also defined as the influence of the views of people around referenced. The people referenced around are, for example, collage friends, family, and people surrounding, which later can affect one's intention to behave. If it is related to human nature, which is sometimes easily influenced by others so that the opinions of people around them will greatly affect one's intention to behave.
So that the theory of planned behavior will also greatly influence the intention of individuals to behave towards the interest to participate in tax brevets. Martemah in Nurhayani (2012) states that social motivation is the motivation that underlies the activities of individuals in their reactions to others. If he makes a choice, he considers the consequences. Social motivation is an impulse that exists in a person to do actions with social goals, get recognition and appreciation from the surroundings.
Social motivation is related to the desire of someone to be recognized for their existence and their achievements. Social motivation to have high achievements in work and the desire to get recognition, appreciation from the environment where it shows someone's ability in society or someone's value that can be seen from the perspective of others in the environment. Students who have a fairly high social motivation tend to be interested in participating tax brevet. If social motivation in a person is high enough, it will stimulate interest to obtain the desired award. Social motivation can increase if individuals feel satisfied with the results of their performance and are rewarded by the community. By obtaining a brevet certificate, one hopes to gain recognition either directly or indirectly from the community that he/she is indeed an accountant.
Research on the influence of social motivation on the interest of accounting students to follow the tax brevet training is still limited. Baumeister et al. (1991) state that the desire to have social relations with others in addition to other aspects such as competence and the need for achievement.
Based on the explanation above, the following hypothesis is proposed:
H2: Social Motivation has a significant effect on student interest in participating in tax brevet.
3. RESEARCH METHODOLOGY Research Type and Population
This research is quantitative research based on the explanation of the research problem, model, and hypotheses. Quantitative research is the numerical representation of observation to describe and explain the phenomena of the observations.
Furthermore, the researcher did not arrange the research because the object of research was based on the fact that it existed so this research was natural. Moreover, this research method is a measurable systematic way of investigation of phenomena and their relationship. This research uses a quantitative approach.
The researcher intended to analyses the relationship or influence between the independent variables which represented by career motivation and social motivation and students interest to participate in tax brevet training as dependent variable. The aim was to explain students interest to participate in the tax brevet training. The theory of planned behavior provides a very useful theoretical framework for predicting intentions to participate in tax brevet training because the concept of intent relates to the willingness of an individual or their efforts to do things in a certain way. Interest is considered to be able to see motivational factors that can have a powerful influence on behavior. Interest is a source of motivation that encourage people to do what they want if they are free to choose (Ahmadi, 1992).
The population in this research is the undergraduate students Accounting Department in Faculty of Economics and Business at Universitas Brawijaya Malang (FEB UB) with the academic year 2016/2017 and have active student status. The total number of students were 379 students, consisting of 115 students from class of 2015 and 264 students from class of 2016. The reason researchers chose Accounting Department students as the population was because the researcher wanted to know the behavior of accounting students in FEB UB, as well as provide input for institutions to continuously improve the quality of learning, especially tax brevet training for advanced studies in the field of expertise/professional in accounting. The reason of choosing the city of Malang was because the location was nearby to the researcher, and the limitation of time and cost also became researcher’s consideration in the population selection.
Sampling in this research was conducted using non-probability sampling in convenience sampling method. Convenience sampling refers to the collection of information from members of the population who are conveniently available (Sekaran
& Bougie, Research Methods for Business, 2013, p. 252). It also means taking samples that match the requirements of samples from a particular population that is easiest to reach obtain. Convenience sampling is one type of one-probability sampling that prioritizes aspects of ease and efficiency of sampling. Thus, the sample of this research is the member of research population which is any undergraduate accounting student in faculty of Economic and Business, Universitas Brawijaya who that student who has taken tax courses and tax brevet training.
The sample used in this research is the undergraduate students in Accounting Department of the Faculty of Economics and Business at Universitas Brawijaya (FEB
UB) Malang with the academic year 2015 & 2016 and have active student status. The total number of students were 379 students, consisted of 115 students from class of 2015 and 264 students from class of 2016. Sample size may reflect the population that is very important in this research, so that the results of the research to determine the sample size of a population is Slovin method with critical value of 0,05 error rate from the list considered as representative sampling.
Formula: n = N / (1 + (N x e²)) : n = 379/ (1 + (379 x 0,05²)) : n = 379/ (1 + (379 x 0,0025)) : n = 379/ (1 + 0,9475)
: n = 379/ 1,9475 : n = 194,6 Where:
n : The sample size N : The Population Size E : The Margin of error 1 : Constant Value
Based on the calculations above, the number of samples used were as much as 194.6 which rounded up to 195 students. Thus, the number of samples studied were 195 students. It was expected that number of return questionnaire reached 30% of the total amount of the questionnaire which according to the researcher that the number can represent the characteristics of the population
Data Collection Method
This study uses primary data in the form of a questionnaire. Sekaran and Bougie (2013:143) stated that questionnaires are generally designed to collect large numbers of quantitative data. They can be administered personally, distributed electronically, or mailed to the respondents. The questionnaire was distributed to the undergraduate students of Accounting Department Universitas Brawijaya class of 2016. The questionnaire is completed with instructions for filling out questionnaires and information on where there are 5 scales. For scale 1 it is interpreted as strongly disagree, and up to a scale of 5 means strongly agree. The scale is used to measure each answer selected by the respondents.
Research Variables and Measurement
In this study, the researcher uses two variables consisting of career motivation and social motivation as independent variables and on the interest of accounting students to participate in tax brevet as the dependent variable. This variable is measured through the respondents' responses using a Likert scale of one to five. One for the answer strongly disagree, and five for the answer strongly agree.
Research Instrument Test
The research instrument testing is carried out to find out whether the tools used in the measurement can be said to be valid and can measure stably and consistently. The research instrument testing used Factor Analysis and reliability testing as follows. In principle, factor analysis is used to reduce data, namely the process of summarizing a number of variables into more a little bit and named it as a factor. On factor analysis too known as latent constructs and empirical constructs. Construct empirical are items that can be measured through a score. Construct latency is data that cannot be directly measured using a score. This latent construct is also called a factor. A reliability test is used to see how much a measuring instrument can measure stably and consistently. The instrument is said to be reliable if the instrument is when it is used several times to measure the same object, it will produce the same results (Sugiyono, 2015: 122). In this research, the reliability measurements were done by distributing questionnaires. The results of the scores were measured by the correlation between the answer scores on the same question items with the help of the Computer Statistical Program for Society Science (SPSS), with the Cronbach Alpha (a) facility.
Multiple Linear Regression Analysis
In this research, the statistics used are parametric statistics with interval scales. Data processing in this research uses multiple regression analysis. From this analysis, we can find out which of the independent variables have a significant effect on the dependent variable. The multiple regression analysis equations used:
Y = a + β1X1 + β2X2 + e Where:
Y : Interest of Student to participate in tax brevet A : Constants
X1 : Career Motivation X2 : Social Motivation E : Standard Error
Β : Regression Coefficient
In carrying out multiple linear regression, it is necessary to analyze to find out what influence arises from the independent variables on the dependent variable. The analysis conducted by the researcher as follows. Hypothesis testing is intended to decide whether to accept or reject the hypothesis based on data obtained from the research sample. The results of the hypothesis can be known after conducting a statistical test to determine the magnitude of the relationship between the variables studied. The statistical test consists of a test of the coefficient of determination (R2), F-Test, and T-Test.
The coefficient of determination (R-squared) used in linear regression is to measure how far the model's ability to explain variations in the dependent variable. The value of the R-squared is between zero and one. The higher the adjusted R2 value, the higher the
independent variable can explain the variation of the dependent variable. In the t test, T- test is to check if each independent variable has a significant effect on the dependent variable by comparing the t-value and t-table. According to Ghozali (2011: 97), statistical test t is basically to show the extent of the influence of one independent variable on the dependent variable by assuming the other independent variables are constant. Next, F test is to determine whether there are independent variables that have a significant effect on the dependent variable According to Ghozali (2011: 16), F statistical test shows whether all independent variables included in the model have a significant or simultaneous influence on the dependent variable.
Classic Assumption Test
Classic assumption test is used to obtain the right, unbiased, and consistent regression results. The classic assumption test includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Normality test is performed to test whether in a regression model, dependent variable, independent variable, and both have normal distribution or not (Ghozali, 2011:107). The normality test is also called as normal distribution test; the result of the test determines whether the research data can be used in parametric statistics. In this research, researchers used Kolmogorov-Smirnov. According to Ghozali (2011: 25), the multicollinearity test aims to test whether the regression model found a high or perfect correlation between independent variables. A good regression model should not occur the correlation between independent variables. To find out whether or not there is multicollinearity, you can use the Variance Inflation Factor (VIF).
Heteroscedasticity test aims to determine whether in the regression model, there is an inequality of variance from the residuals of one observation to another (Aprilyan, 2011). If the variance from one observation residual to another observation is fixed, then it is called homoscedasticity and if it differs it becomes heteroscedasticity. Supriadi (2008: 222) states that the occurrence of heteroscedasticity can be seen by comparing the coefficient of significance with a significant level. In this research, if the significant coefficient (0.05) is smaller than the level of significance, it can be concluded that heteroscedasticity does not occur.
4. RESULT AND DISCUSSION Descriptive Object Research
In this research, the number of questionnaires processed is the number of samples used. The total population of undergraduate accounting students class of 2015 and 2016 were 379 people. However, the sample obtained from the Slovin formula was 195 respondents. Even so, there were 355 questionnaires distributed and 199 questionnaires that had been filled. However, only 136 could be processed and the rest could not be processed because the prospective respondents were not interested in taking the tax brevet training, or the questionnaire was not filled completely, which was as many as 61 respondents.
Research Instrument Test
The questionnaire in this research was used as an analysis tool. Therefore, the analysis relied on the respondents' score. Meanwhile, whether the response score is correct or not depends on data collection. A good data collection instrument must meet two important requirements, namely Factor Analysis (validity) and reliability. First, factor analysis
Table 4.1 KMO and Bartlett's test
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .902 Bartlett's Test of Sphericity
Approx. Chi-Square 1415.938
df 190
Sig. .000
From table 4.1, KMO and Bartlett's test, it can be seen that the KMO Measure of Sampling Adequancy (MSA) number is 0.902. Because the MSA number is above 0.5, the collection of these variables can be further processed. Furthermore, Barlett's test with a significant value of 0.000, because that number is already above 0.5 and significantly below 0.05 (0.00 <0.05). thus showing that the set of variables is significant for processing.
Furthermore, Reliability testing technique uses the reliability coefficient value alpha. The decision-making criterion is when the value of the alpha reliability coefficient is greater than 0.6. If so, then the variable is reliable.
Tabel 4.2 Variable Reliability Test
No. Variable Cronbach Alpha Explanation
1 Career Motivation (X1) 0.872 Reliable
2 Social Motivation (X2) 0.905 Reliable
3
Student Interest to Participate
in Tax Brevet Training (Y) 0.855 Reliable
Source: Processed Primary Data
From Table 4.2, it is known that the value of Cronbach's alpha for all variables is greater than 0.6. So, it can be concluded that the indicators used in this research can be declared reliable and can be trusted as a variable measuring tool.
Multiple Linear Regression Analysis Result
Table 4.3Recapitulation of Regression Results
Dependent variable
Independent variable
Unstandardized Coefficients
Standardized
Coefficients t Sig. Details
B Std. Error Beta
Y
(Constant) 4.535 2.514 1.804 0.073
X1 0.585 0.067 0.590 8.759 0.000 Significant
X2 0.288 0.069 0.281 4.177 0.000 Significant
R: 0.798
R Square: 0.637 Adjusted R Square: 0.631
F Count: 116.463 Sig. F: 0.000 F table: 3.064
t table: 1.978
The regression equation obtained based on Table 4:3 is as follows:
Y = 4.535 + 0.585 X1 + 0.288 X2
From the above equation, it can be interpreted as follows:
- The constant or intercept is 4.535, meaning that the average value of Student Interest to Participate in Tax Brevet Training is 4.535 if the independent variable does not exist.
- The regression coefficient b1 is 0.585, meaning that the Student Interest to Participate in Tax Brevet Training will increase by 0.585 units for each additional unit of X1 (Career Motivation). So, if Career Motivation has increased by 1 unit, then Student Interest to Participate in Tax Brevet Training will increase by 0.489 units, assuming the other variables are considered constant.
- The regression coefficient b2 is 0.288, meaning that Student Interest to Participate in Tax Brevet Training will increase by 0.288 units for every additional one unit of X2 (Social Motivation). So, if Social Motivation increases by 1 unit, then Student Interest to Participate in Tax Brevet Training will increase by 0.288 units, assuming the other variables are considered constant.
Based on the above interpretation, it can be seen that Career Motivation and Social Motivation increases, so there will be an increase in Student Interest to Participate in Tax Brevet Training.
Determinant Coefficient Result (R2)
From the analysis in Table 4.3, it is obtained the adjusted R (coefficient of determination) of 0.631. It means that 63.1% of the Student Interest to Participate in Tax Brevet Training variable will be influenced by the independent variables, namely Career Motivation (X1) and Social Motivation (X2). While the remaining 36.9% of Student Interest to Participate in Tax Brevet Training variables will be influenced by other variables that are not discussed in this research.
In addition to the coefficient of determination, a correlation coefficient obtained also shows the magnitude of the relationship between the independent variables, namely Career Motivation and Social Motivation with the Student Interest to Participate in Tax Brevet Training variable. The R value (correlation coefficient) is 0.798. This correlation value shows that the relationship between the independent variables is Career Motivation (X1) and Social Motivation (X2) with Student Interest to Participate in Tax Brevet Training are included in the strong category because they are in the range 0.6 - 0.8.
F-Test
Based on Table 4.3, the calculated F value is 116.463. While the F table (α = 0.05; db regression = 2: db residual = 133) is 3.064. Because F count> F table that is 116.463> 3.064 or the sig value F (0.000) <α = 0.05, the regression analysis model is significant. It means that H0 is rejected and H1 is accepted, so it can be concluded that the dependent variable (Student Interest to Participate in Tax Brevet Training) can be significantly influenced by the independent variables (Career Motivation (X1) and Social Motivation (X2)).
T-Test
Based on Table 4:3, the results of testing the research hypothesis are as follows: The first t test result between X1 (Career Motivation) and Y (Student Interest to Participate in
Tax Brevet Training) shows t count = 8.759. While the t table (α = 0.05; db residual = 133) is 1.978. Because t count> t table is 8.759> 1.978 or the sig t value (0.000) <α = 0.05, the effect of X1 (Career Motivation) on Student Interest to Participate in Tax Brevet Training is significant. It means that H0 is rejected, and H1 is accepted. So, it can be concluded that Student Interest to Participate in Tax Brevet Training can be significantly influenced by Career Motivation or by increasing Career Motivation, Student Interest to Participate in Tax Brevet Training will increase significantly.
Second, the results of the t test between X2 (Social Motivation) and Y (Student Interest to Participate in Tax Brevet Training) show t count = 4.177. While the t table (α = 0.05; db residual = 133) is 1.978. Because t count> t table is 4.177> 1.978 or the sig t value (0.000)
<α = 0.05, the effect of X2 (Social Motivation) on Student Interest to Participate in Tax Brevet Training is significant at 5% alpha. It means that H0 is rejected, and H1 is accepted.
So, it can be concluded that Student Interest to Participate in Tax Brevet Training can be significantly influenced by Social Motivation or by increasing Social Motivation, Student Interest to Participate in Tax Brevet Training will increase significantly.
Classic Assumption Test
Table 4.4 Normality Test Results
Source: Processed Primary Data
From the calculation results, the sig value is obtained at 0.543 (can be seen in Table 4.4) or greater than 0.05; So, it can be concluded that H0 is accepted, namely that the assumption of data tested is normally distributed
Table 4.5: Multicollinearity Test Results Independent Variable Collinearity Statistics
Tolerance VIF
X1 0.602 1.660
X2 0.602 1.660
Source: Processed data
According to Table 4.5, the following is the result of each independent variable. , it is found that the overall tolerance value is> 0.1, so it can be concluded
One-Sample Kolmogorov-Smirnov Test
136 .0000000 3.46880504 .069 .068 -.069 .800 .543 N
Mean
Std. Deviation Normal Param etersa,b
Absolute Positive Negati ve Most Extreme
Di fferences
Kolmogorov-Smirnov Z As ymp. Sig. (2-tailed)
Unstandardiz ed Res idual
Test distribution is Normal . a.
Calcul ated from data.
b.
that there is no multicollinearity between the independent variables.
Multicollinearity test can also be done by comparing the VIF (Variance Inflation Factor) value with the number 10. If the VIF value> 10, then multicollinearity occurs. From the test results, it can be concluded that there is no multicollinearity between the independent variables. Thus, the assumption test for the absence of multicollinearity can be fulfilled.
The results of the heteroscedasticity test can be seen in Figure 4.1 Figure 4.1Heteroscedasticity Test
From the test results, it is found that the scatterplot display diagram spreads and does not form a certain pattern, so there is no heteroscedasticity, so it can be concluded that the remainder has a homogeneous variety (constant) or, in other words, there are no heteroscedasticity symptoms.
By fulfilling all the classical regression assumptions above, it can be said that the multiple linear regression model used in this research is appropriate. So, that it can be interpreted from the results of the multiple regression analysis that has been done.
Research Result Discussion
1. The Effect of Career Motivation (X1) on Student Interest to Participate in Tax Brevet Training (Y).
In the analysis using the multiple regression method, the t value is 8.759 with sig. t is 0.000 with t table of 1.978, so the Career Motivation variable has an influence on Student Interest to Participate in Tax Brevet Training. It is indicated by the significance value of t of 0.000 which is smaller than the alpha used, namely 0.000
<0.05. So, it can be concluded that Career Motivation has a significant influence on
Student Interest to Participate in Tax Brevet Training. Business prospects are
currently experiencing a very rapid development. The real impact is seen in the
variety of business transactions and this certainly also affects the field of
accounting. One of the most influential is the development of taxation in Indonesia.
After the issuance of Law No.28 of 2007 and KMK number 485 / KMK.03 / 2003 which states the importance of the role of tax accountants. Employees who are in the accounting department not only master accounting, but also must have the ability to be more specifically taxed. Higher education is one of the places that will print graduates in order to be able to pursue a certain career. Accounting profession is one of the career choices that are in great demand by accounting students. One part of the accountant profession is a tax accountant who is in a company or tax accountant. The results of the statistics test above stated that career motivation has a significant influence on the interest of accounting students to follow the tax brevet.
This is consistent with research conducted by Ellya et al (2006) which stated that a career as an accountant is a career that rewards financially and work experience is varied. If they want to get a promotion opportunity or the highest first salary, they must have other supporting evidence, one of which is a certificate of expertise. After completing the tax brevet and obtaining a tax brevet certificate that will be used to apply for a job that will provide a high income.
From the research conducted by Wahyuni and Purnamawati (2017) and Perkasa (2014), it can be concluded that career motivation is significantly related to students' interest in learning PPAk accounting profession education. Moreover, the different result, the research by Mahmud (2008) stated that the career motivation had no significant influence on the interest of accounting student to follow a PPAk.
The results of this research are supported by research conducted by Wahyuni and Purnamawati (2017) which states that career motivation has a significant influence on the interest of accounting students to participate in tax brevets.
2. The Effect of Social Motivation (X2) on student interest to Participate in Tax Brevet Training (Y)
In the analysis using the multiple regression method, the t value is 4.177 with a t table of 1.978 so that the Social Motivation variable has a significant influence on Student Interest to Participate in Tax Brevet Training. When viewed from the significance value of t of 0.000 smaller than the alpha used, namely 0.000 <0.05.
So, it can be concluded that Social Motivation has a significant influence on Student Interest to Participate in Tax Brevet Training. Social motivation is related to the desire of someone to be recognized for their existence and their achievements.
Social motivation to get high achievements in work and the desire to get
recognition, appreciation from the environment where people show someone's
ability in society or someone's value that can be seen from the perspective of others
in the environment. Students who have a fairly high social motivation tend to be
interested in participating in tax brevet. If social motivation in a person is high
enough, it will directly arise interest to obtain the desired award. Social motivation
can increase if individuals feel satisfied with the results of their performance and
are rewarded by the community. By obtaining a brevet certificate, one hopes to gain
recognition directly or indirectly from the community that it is indeed an
accountant. Research on the influence of social motivation on the interest of
accounting students to follow the tax Brevet education so far is still quite a bit.
Baumeister et al. (1991) state that the desire to have social relations with others in addition to other aspects such as competence and the need for achievement.
As the results of the regression above, it can be stated that there is a significant influence between social motivation to the interest of students following the tax brevet. Referring to the theory of hope put forward by Victor H. Vroom (1964), which states that individuals will be motivated to achieve good achievement as a form of actualization of themselves in society, in this case following the tax brevet is not the only form of actualization of one's self in society. The results of this study are in accordance with the statement that with the title of tax consultant owned by a person, it will appear inner satisfaction because the person can be recognized by others or the environment in which it is located (Malik, 2015). In addition, the results of this study are also in accordance with the statement put forward by Prasetyo (2016), which states that a person's desire to gain recognition in the eyes of the public for his ability to include in the field of taxation, ultimately encourages their interest in participating in tax brevet training programs. Significant results, it is possible because the tax brevet training program is one of the means of getting an award in the eyes of the community. Someone will be rewarded in their environment by being a successful entrepreneur and opening up job opportunities.
By participating in the tax brevet, students will get special skills. This shows that gaining special skills, professionalism, self-esteem in front of others will increase so that it will later increase the appreciation or social level at which the student is located.
CONCLUSION
This study aims to examine the effect of career motivation and social motivation on interest accounting students to participating in Tax Brevet Training the sample used are the undergraduate students Accounting Department in Faculty of Economics and Business at Universitas Brawijaya Malang (FEB UB) with the academic year 2016/2017 and have active student status. Multiple linear regression analysis is used for studying the relationship between the dependent and two independent variables, which are career motivation and social motivation.
Firstly, Career motivation has a significant effect on student interest to participate in tax brevet training. The results of the statistics test above stated that that the Career Motivation variable had the largest t value and beta coefficient. So that the Career Motivation variable had the strongest influence compared to other variables. The Career Motivation variable had a dominant influence on Student Interest to Participate in Tax Brevet Training. This is consistent with research conducted by Ellya et al (2006) which stated that a career as an accountant is a career that rewards financially and work experience is varied. If they want to get a promotion opportunity or the highest first salary, they must have other supporting evidence, one of which is a certificate of expertise. After completing the tax brevet and obtaining a tax brevet certificate that will be used to apply for a job that will provide a high income. The results from Table 4.6 show that the question items from the career motivation with the highest mean are X1.7 and X1.10. They have the same
average of 4.43. So, that the question items the most influencing that career motivation influence on students interest to participate tax brevet training.
Next, As the results of the multi linear regression above, it can be stated that there is a significant influence between social motivation on interest of accounting students to participate tax brevet training. Significant results, it is possible because the tax brevet training program is one of the means of getting an award in the eyes of the community.
Someone will be rewarded in their environment by being a successful entrepreneur and opening up job opportunities. By participating in the tax brevet, students will get special skills. This shows that gaining special skills, professionalism, self-esteem in front of others will increase so that it will later increase the appreciation or social level at which the student is located. Meanwhile, the question item from social motivation with the highest mean was X2.8, which had an average value of 4.42. So, the question items show that social motivation influence interest.
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