Indonesian Journal of Auditing and Accounting
Vol 2 No 1 (2025): Januari 2025

Accounting Students' Intention towards the Sustainable Auditor Profession: A Case Study at ABC College

Amrullah, Muhamad Tohir (Unknown)
Fauziah, Nurul (Unknown)
Gunardi, Latifah Kurnia Putri (Unknown)



Article Info

Publish Date
31 Jan 2024

Abstract

This study aims to analyze the factors that influence the intention of accounting students to become sustainable auditors. This study uses quantitative methods with data obtained through a questionnaire survey of 25 accounting study program students at ABC Campus. This research model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that attitudes towards sustainability, knowledge of sustainability, and university sustainability had no significant influence on students' intention to become sustainable auditors. In addition, job prospects also have no significant effect on students' career intentions. However, knowledge about sustainability, and university sustainability have a significant influence on students' attitudes towards sustainability. This study suggests that more efforts should be made to integrate the concept of sustainability in the education curriculum and career guidance in order to increase students' motivation in this field.

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Journal Info

Abbrev

ijaa

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

IJAA (Indonesian Journal of Auditing and Accounting) e-ISSSN 3032-6273 adalah jurnal yang dikelola oleh Institut Akuntan Publik Indonesia (IAPI). Jurnal ini diharapkan menjadi wadah bagi para akademisi dan praktisi Akuntansi dan Audit untuk mempublikasikan hasil penelitiannya. IJAA menerbitkan 2 ...