Self-Motivation and Adversity Quotient Moderates the Effect of Exam Costs on Student Interest in Taking the Chartered Accountant Certification Exam

ABSTRACT : The purpose of this research is to determine the effect of examination costs moderated by selfmotivation and adversity quotient on student interest in taking the Chartered Accountant certification exam. Thisresearch was conducted on active students of the Undergraduate Accounting Study Program, Faculty ofEconomics and Business, Udayana University. The sample in this study were 202 students with the methodwhich is determining the sample using purposive sampling.Research data which collected was carried out bydistributing google form questionnaires to the entire population.Data analysis technique that used is ModeratedRegression Analysis. The results of the analysis show that exam costs have no effect on student interest intaking the Chartered Accountant certification exam, self-motivation and adversity quotient are able to moderatethe effect of exam costs on student interest in taking the Chartered Accountant certification exam.Suggestionsfor the S1 Accounting Study Program and PPAk Management to introduce the recognition and benefits of CAby holding seminars, socializations or talk shows, so that will increase self-motivation and student interest in acareer as a CA.

KEYWORDS :Chartered Accountan, Exam Costs, Self-motivation, Adversity Quotient, Interest