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Anita, Nofri
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Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berkarir Sebagai Akuntan Syariah (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas) Anita, Nofri; Sovita, Ingra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4476

Abstract

This study aims to analyze the influence of sharia knowledge, work environment, and labor market considerations on the interest of accounting students at Universitas Dharma Andalas in pursuing a career as sharia accountants. Using a quantitative descriptive approach, the research population consisted of 136 students from the 2022–2023 cohorts, with a sample of 115 respondents selected via purposive sampling. Primary data were collected through Likert-scale questionnaires and analyzed using multiple linear regression and classical assumption tests. Partial test results indicate that sharia knowledge has a significant positive effect (t = 2.148; sig = 0.034), work environment has a significant positive effect (t = 2.850$; sig = 0.005), and labor market considerations have a significant positive effect (t = 3.823; sig < 0.001). An Adjusted value of 0.810 demonstrates that the model possesses strong explanatory power, with the independent variables accounting for 81% of the variation in career interest. In conclusion, sharia knowledge, work environment, and labor market considerations consistently drive students' interest in sharia accounting careers.
Co-Authors Sovita, Ingra