Journal of Economics, Finance and Accounting Studies最新文献

筛选
英文 中文
Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors 会计专业学生对成为伊斯兰教审计师的职业兴趣的决定因素
Journal of Economics, Finance and Accounting Studies Pub Date : 2024-01-31 DOI: 10.32996/jefas.2024.6.1.4
Indra Berlian Putra Rahmawan, Falikhatun
{"title":"Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors","authors":"Indra Berlian Putra Rahmawan, Falikhatun","doi":"10.32996/jefas.2024.6.1.4","DOIUrl":"https://doi.org/10.32996/jefas.2024.6.1.4","url":null,"abstract":"The growing demand for skilled professionals in Sharia Financial Institutions (SFIs) has increased the need for individuals experienced in Sharia finance. Islamic principles application in SFIs has made significant changes that can impact the auditing process, necessitating a shift in the traditional audit objectives to align with Islamic principles. Career choice represents a pivotal decision-making process for college students, particularly those in the late stages of academic journey. Correspondingly, this research aimed to investigate the impact of financial rewards, job market considerations, work environment, professional training, Sharia accounting knowledge, and spirituality on accounting students' career interest in becoming Sharia auditors. The research population comprised accounting students from various Indonesian universities, with a sample size of 532 respondents. The purposive sampling technique administering Google Forms was employed for data collection. Subsequently, hypothesis testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that financial rewards and job market considerations did not impact accounting students' career interest in becoming Sharia auditors. On the other hand, work environment, professional training, Sharia accounting knowledge, and spirituality significantly positively impacted accounting students' career interest in becoming Sharia auditors. The present research distinguished itself from previous relevant works by providing a more specific analysis of the variables affecting the career preference of accounting students toward Sharia auditing. Additionally, the study expanded the population scope and sample representation by involving accounting students from various universities across Indonesia.","PeriodicalId":508227,"journal":{"name":"Journal of Economics, Finance and Accounting Studies","volume":"533 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信