The Influence of Quality Motivation and Economic Motivation on Students Becoming Public Accountants

The public accounting profession plays a crucial role in the advancement of the business and economic sectors; however, the number of public accountants in Indonesia remains insufficient to meet market demand. This disparity between the demand and supply of public accountants is a significant concern, particularly in light of the rapid growth of the business sector and the increasing need for high-quality audit services. The low interest of accounting students in pursuing careers as public accountants requires further investigation to identify the factors influencing this trend. This study aims to analyze the impact of quality motivation and economic motivation on students' interest in becoming public accountants at Palopo Muhammadiyah University. The research employs a quantitative approach with a saturated sampling technique, involving all 78 students from the 2021 Accounting Study Program cohort. Data was collected using a 5-point Likert scale questionnaire. Data analysis was performed through multiple linear regression with SPSS version 21, encompassing descriptive statistics, data quality tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing, including t-tests and f-tests. The results indicate that both quality motivation and economic motivation significantly influence students' interest in becoming public accountants, both individually and collectively.