Journal of International Accounting, Taxation and Information Systems
Vol. 2 No. 2 (2025): May

The Role of Learning Experience and Religiosity on the Interest of Accounting Students to Pursue a Career in Islamic Financial Institutions

Saskia, Yoni (Unknown)
Hatta, Madani (Unknown)



Article Info

Publish Date
05 May 2025

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.

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Journal Info

Abbrev

journal

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two ...