Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

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.