Exploring the Determinants of Intrinsic Interest among Undergraduate Accounting Students

The purpose of the study is to identify the determinants that are closely
associated with intrinsic interest among undergraduate accounting students.
Descriptive statistical analysis and correlation analysis were applied in this
study. The data was generated through questionnaire instruments using the
seven points of the Likert scale. The study involved 136 samples of
undergraduate accounting student at Universitas Padjadjaran. Reliability and
Validity tests were conducted to make sure the items of questions are valid
and the internal consistency are present. There are five independent variables
in this research, namely intrinsic interest, extrinsic interest, self-efficacy,
parental and peer influence, and anticipated conflict. Results indicate that
extrinsic interest and self-efficacy are positively and significantly associated
with the intrinsic interest of undergraduate accounting student. Meanwhile,
parental and peer influence and anticipated conflict are negatively associated
with the intrinsic interest of undergraduate accounting students. The
magnitude of correlation for anticipated conflict is significant, however,
parental and peer influence was found not significant.