PENGARUH MOTIVASI, EKSPEKTASI PENDAPATAN, DAN PENGETAHUAN KEWIRAUSAHAAN MAHASISWA TERHADAP MINAT BERWIRAUSAHA DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERATING

Entrepreneurship is widely recognized as a pivotal strategy for mitigating unemployment among university graduates. This research aims to investigate the effects of motivation, income expectations, and entrepreneurial knowledge on students’ entrepreneurial interest, with accounting comprehension serving as a moderating variable. Employing a quantitative methodology, the study targeted a population of accounting students enrolled at Islamic universities in Malang, specifically UMM, UNISMA, and UIN Maulana Malik Ibrahim. A simple random sampling technique was utilized to select 245 respondents. Data collection was conducted through structured questionnaires, and the data were analysed using Moderated Regression Analysis (MRA). The findings indicate that motivation, income expectations, and entrepreneurial knowledge positively and significantly influence entrepreneurial interest. Conversely, accounting understanding does not serve as a moderating variable in the relationships between motivation, income expectations, entrepreneurial knowledge, and entrepreneurial interest. These results imply that while accounting comprehension enhances students’ competencies, it does not
necessarily reinforce their entrepreneurial intentions.