JAKBS
Vol. 4 No. 1 (2026): April - Juni

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 (Unknown)
Sovita, Ingra (Unknown)



Article Info

Publish Date
07 May 2026

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.

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Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...