Abstract :
This study aims to determine the effect of motivation and perception student of accounting to interest an auditor. In this study motivation explained by economic motivations and career motivation, while perceptions described by the perception of the professional training, professional recognition, social values, work environment, labor market considerations and personality. The population in this study were students auntansi Perbanas Surabaya angakatan 2012 and 2013 that have been through the course of auditing. Selection of the sample using stratified random sampling method. Number samples are 90 samples. Data analysis techniques used in this study is conceptualizing a model, drawing the path diagram and an evaluation model that assisted with analysis tools SmartPLS 3.0. the results of this study showed that motivation and significant effect on the perception of interests became auditor.
Keywords : Motivation, Perception, and Interest in becoming an auditor.