Advances in Economics & Financial Studies
Vol. 4 No. 3 (2026): June - September

Factors Influencing Accounting Students’ Interest in Pursuing a Career as an Internal Auditor

Hustianto Sudarwadi (Universitas Papua, Manokwari, Indonesia)
Anglin Devita Risqiyawati (Universitas Papua, Manokwari, Indonesia)
Marlina Malino (Universitas Papua, Manokwari, Indonesia)



Article Info

Publish Date
03 Aug 2026

Abstract

Purpose: This study aims to analyze the relationship between financial compensation, labor market considerations, work environment, professional training, social values, and the interest of accounting students at the University of Papua in pursuing a career as an internal auditor. Research Method: The study used a quantitative cross-sectional survey of 163 college students selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. Results and Discussion: Labor market considerations and professional training are positively and significantly associated with career interest. Financial rewards, work environment, and social values show a positive trend, but the statistical evidence is not yet sufficient. The findings are interpreted as statistical associations, not causality. Implications: The program needs to strengthen its labor market information, audit training, internships, and practitioner involvement. Future research should improve construct validity and expand the sample size. Originality: The study provides contextual evidence regarding the career attributes associated with the interest of students at the University of Papua in the internal auditor profession.

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Journal Info

Abbrev

AEFS

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Economics & Financial Studies publishes original research that promises to advance our understanding of Economics & Financial Studies over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied ...