This research was aimed to analyze empirically whether there are differences in perceptions of accounting students towards the interest of the accounting profession: Chartered Accountants in Accounting Students at Narotama University and Airlangga University in Surabaya. This analysis used 5 (five) independent variables namely Student Attitudes, Student Motives, Student Interests, Student Experiences and Student Expectations as well as 1 (one) dependent variable is the interest of the Accounting profession: Chartered Accountant. The sample of this research are accounting students at the economic faculties of Narotama University and Airlangga University in Surabaya. The Samples was conducted by purposive sampling method. Collecting data was conducted by a questionnaire with google forms is distributed directly to accounting students at Narotama University and Airlangga University Surabaya in the amount of 200 questionnaires. The Statistical methods used descriptive analysis, with hypotheses testing of  independent test - T test and one way Anova test. The results of this research indicate that there are no significant differences related to the perceptions of accounting students between 2 (two) groups of accounting students from Narotama University and Airlangga University in terms of student attitude variables (X1), student motives (X2), student interests (X3) and Student expectation (X5) will be the interest of the accounting profession: Chartered Accountant but there is a significant difference in the student experience variable (X4) which has been tested on accounting students between Narotama University and Airlangga University for the interest of the accounting profession: Chartered Accountant.

Keywords: Perception, Attitudes, Motives, Interests, Experience, Hope, Students, Interests, Professional  Accounting, Chartered Accountant.