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All Journal Journal of International Accounting, Taxation and Information Systems
Saskia, Yoni
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Learning Experience and Religiosity on the Interest of Accounting Students to Pursue a Career in Islamic Financial Institutions Saskia, Yoni; Hatta, Madani
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.98

Abstract

This research is motivated by the rapid development of the Islamic finance industry in Indonesia over recent decades, which has created attractive career opportunities for accounting graduates. As accounting students generally possess strong competencies in finance, and several universities have incorporated Islamic accounting into their curricula, this sector presents a relevant professional pathway. This study investigates the influence of learning experience and religiosity on accounting students career interest in Islamic financial institutions, with information overload and alternative attractiveness as moderating variables. Using Structural Equation Modeling (SEM), data were collected from 100 university students in Indonesia. The study's findings, rooted in the Theory of Planned Behavior and Cognitive Load Theory, demonstrate that both learning experiences and religiosity significantly influence career interests. Interestingly, an overload of information tends to weaken the relationship between religiosity and career interest, but it does not affect the bond between learning experiences and career interest. Additionally, the allure of alternative options can reduce the connection between religiosity and career interest, while leaving the link between learning experiences and career interest intact.
Co-Authors Hatta, Madani