Pengaruh Motivasi, Pengetahuan Akuntansi dan Relogiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah

Azza Nikmatuttisaroh
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Abstract

Along with the development of economy and business, the competitiveness of it isincreasing. Increasing competitiveness requires educational institutions tocontinuously improve the quality of graduates.This study aims to determine the effectof motivation, knowledge of accounting, and religiosity on the quality of graduatesinSTEI SEBI Islamic Accounting courses. The sources of data in this study is theprimary data obtained directly from responses to questionnaires of IslamicAccounting graduates tudy program. Data collection techniques is performed by thesurvey. Data obtained using a questionnaire administration to graduates of IslamicAccounting courses. The sample selection is done by using random sampling method.The data is analysed by the test of descriptive statistics, test of validity and reliability,the assumptions of classical test (test of normality, multicollinearity, andheteroskedastisity), as well as multiple linear hypothesis test. The results of theresearch shows that the partial motivation test is not significantly by the quality ofgraduates, while knowledge of accounting is significantly influence on religiosity at95% confidence level. Simultaneously, motivation, knowledge of accounting, andreligiosity significantly influence the quality of graduates. R Square value in thisstudy is 0.373, which means that 37.3% changes in the level of quality of graduatescan be explained by the variables of motivation, knowledge of accounting, andreligiosity, while the rest is influenced by other variables that are not observed in thisstudy. The results of this study are expected to contribute towards improving thequality of graduates of Islamic Accounting courses as a consideration in determiningthe necessary policies.
激励、会计知识和对伊斯兰会计专业专业毕业生的素质的分析的影响
随着经济和商业的发展,它的竞争力越来越强。提高竞争力要求教育机构不断提高毕业生的素质。本研究旨在确定动机、会计知识和宗教信仰对SEBI伊斯兰会计课程毕业生质量的影响。本研究的数据来源是直接从伊斯兰会计毕业生学习计划问卷调查中获得的主要数据。数据收集技术由调查执行。通过对伊斯兰会计学课程毕业生进行问卷调查获得数据。样本选择采用随机抽样方法。采用描述性统计检验、效度和信度检验、经典检验假设(正态性检验、多重共线性检验、异方差检验)和多元线性假设检验对数据进行分析。研究结果表明,在95%的置信水平上,部分动机测试不显著地影响毕业生的素质,而会计知识对宗教信仰的影响显著。同时,动机、会计知识和宗教信仰显著影响毕业生的质量。本研究的R平方值为0.373,这意味着37.3%的毕业生素质水平的变化可以被动机、会计知识和宗教信仰等变量解释,而其余的则受到本研究未观察到的其他变量的影响。这项研究的结果有望有助于提高伊斯兰会计课程毕业生的质量,作为确定必要政策的考虑因素。
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