Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan

Hendra Sanjaya Kusno; Sisca Santika; Ranita Ramadhani; Danar Retno Sari; Dito Rozaqi Arazy

doi:10.24843/EJA.2026.v36.i01.p10

Authors

Hendra Sanjaya Kusno Politeknik Negeri Balikpapan https://orcid.org/0000-0002-5479-9546
Sisca Santika Politeknik Negeri Balikpapan
Ranita Ramadhani Politeknik Negeri Balikpapan
Danar Retno Sari Politeknik Negeri Balikpapan
Dito Rozaqi Arazy Politeknik Negeri Balikpapan

DOI:

https://doi.org/10.24843/EJA.2026.v36.i01.p10

Keywords:

career motivation, quality motivation, knowledge, economic motivation, Interest in Attending Brevet Training

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the influence of career motivation, quality motivation, and knowledge on the interest of Accounting students throughout East Kalimantan to participate in Brevet training. This research was utilized secondary data, selecting accounting students from East Kalimantan through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on students' interest in participating in the Tax Brevet training program. Economic motivation is only able to strengthen the relationship between quality motivation and the interest in attending Tax Brevet training, but not the relationship involving career motivation or tax knowledge.

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