Hubungan antara kesukaran peperiksaan, pengetahuan perakaunan dan hasrat menjadi akauntan profesional: efikasi kendiri sebagai pengantara

This study was designed to examine the immediate impact of professional examination difficulties and accounting knowledge on the intention to become a professional accountant. The study also aims to determine the mediating role of self-efficacy on the relationship between professional examination difficulties and the intention to become a professional accountant, and between accounting knowledge and the intention to become a professional accountant. Quantitative design survey was adopted and the data was collected from Bumiputera respondents comprising of final-year accounting students at public universities and those who are undergoing the industrial training. This study also employed a stratified random sampling techniques, and 1434 sets of questionnaires were distributed to selected respondents via online and face-to-face. Out of 451 returned questionnaires, only 388 were used for the actual analysis, thus yielding a response rate of 31.45 percent. Data was analyzed using SPSS version 20. The result indicates that a significant relationship exists between accounting knowledge and intention to become professional accountants. However, no relationship was found between professional examination difficulties and the intention to become a professional accountant. On the mediation relationship, the result indicates that self efficacy did not mediate the relationship between professional examination difficulties and the intention to become a professional accountant. However it partially mediated the relationship between accounting knowledge and intention to become a professional accountant. The study concluded that professional examination difficulty is not an obstacle for Bumiputera students to become a professional accountant even though the professional examination is difficult. Furthermore, knowledge in accounting is important in order to become a professional accountant. This study serves as a theoretical basis for public universities, professional bodies as well as policy makers to further improve the number of professional accountants among Bumiputeras in Malaysia.