摘要：Empirical study was aimed to analyze 1) there was a relationship between careermotivation and competence of accountants to enthusiasm following theAccounting Profession (PPAK), 2) there is the influence of career motivationand competence of accountants to enthusiasm following the AccountingProfession (PPAK) survey method has been adopted is close questionnaire asrespondents Student Accounting Faculty of Economics, University ofGunadarma Force 2004-2005 215 students. Pearson test and multiple regressiontests are conducted to analyze the data. Results showed that there are: 1) arelatively strong relationship between motivation and direction of competence ofaccountants and career interests of students to follow PPAK, 2) motivation andcompetence of accountants career interests of students to follow PPAKsignificant. In this study, competence variables have dominant effect on theinterests of students to follow PPAK.
