THE EFFECT OF ACCOUNTING KNOWLEDGE AND INTERNSHIP EXPERIENCE ON INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT WITH FINANCIAL REWARDS AS A MODERATOR

Abstract

This study aims to examine, demonstrate, and analyze the effect of accounting knowledge and internship experience on the intention of accounting students at Universitas Brawijaya to become public accountants, with financial rewards as a moderator. This study uses primary data in the form of a questionnaire and involves a sample of 100 respondents selected using Lemeshow's formula and analyzed by multiple linear regression and moderate regression processed by SPSS software. The results of this study indicate that accounting knowledge and internship experience affect accounting students' intention to become public accountants. Furthermore, financial rewards strengthen the effect of accounting knowledge on the intention to become public accountants. However, financial rewards do not moderate the effect of internship experience on the intention to become public accountants.