Bagaimana Kondisi Internal dan Eksternal Memengaruhi Mahasiswa Akuntansi menjadi Wirausahawan

Abstrak

This study aims to determine the influence of internal and external factors on the entrepreneurial interest of accounting students. This research method uses a quantitative method with a sample of accounting students as many as 150 respondents with a sampling technique using purposive sampling. Data collection is through questionnaires or questionnaires, and data is measured using a Likert scale. The data analysis technique uses SmartPLS 4 with the Structural Rural Equation Modeling (SEM) method. The results of the study showed that the variables of employment conditions, e-commerce and capital availability had a positive and significant influence on students' entrepreneurial interests, while the variables of mental accounting and family environment did not have a significant effect on students' entrepreneurial interests.