Finance and Business Management Journal (FBMJ)
Vol. 2 No. 2 (2024): December

The Effect of Financial Appreciation and Audit Knowledge on Interest in Becoming an Auditor

Yogi Ginanjar (Universitas Majalengka)
Melia Wida Rahmayani (Universitas Majalengka)
Ira Rohiliyah (Universitas Majalengka)



Article Info

Publish Date
29 Dec 2024

Abstract

This study explores the influence of financial incentives and audit knowledge on accounting students' desire to decide to become auditors. The study involved 126 students from Majalengka University who had completed the audit course. The data collection method utilized a questionnaire along with purposive sampling technique. The results of the analysis revealed that financial incentives and audit skills significantly affected students' desire for the auditor profession. This finding supports expectancy theory, which suggests that financial incentives play a crucial role in one's career choice. In addition, better audit knowledge enhances students' understanding of the roles, responsibilities, and career opportunities in auditing, thus increasing their interest. Overall, this study highlights the importance of financial rewards and audit knowledge in shaping accounting students' interest in becoming auditors. Universities and other relevant stakeholders can gain important insights from the findings of this study as they design ways to increase students' interest in the auditing profession.

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Journal Info

Abbrev

fbmj

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and ...