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Antariksa Wibawa
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INDONESIA
Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 91 Documents
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PENGARUH KOMPETENSI, PEMAHAMAN TENTANG KODE ETIK, PENGHARGAAN FINANSIAL DAN PERSONALITAS AUDIT TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AUDITOR INTERNAL (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MARITIM RAJA ALI HAJI) Siti Nurfaiza; Jack Febriand Adel; Nurul Yusyawiru
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tjjbvm57

Abstract

Choosing a career is a crucial decision for accounting students, especially given the imbalance between the number of graduates and the number of active internal auditors in Indonesia. This study aims to analyze the influence of competence, understanding of the code of ethics, financial rewards, and audit personality on accounting students' interest in choosing a career as an internal auditor. The research employs a quantitative approach with a descriptive comparative method. The population in this study were accounting students at Raja Ali Haji Maritime University (UMRAH), specifically from the 2021, 2022, and 2023 cohorts. The sample consisted of 115 respondents selected using purposive sampling criteria (students who have taken or are taking auditing courses). Data analysis was performed using Multiple Linear Regression with SPSS. The results showed that Competence, Understanding of the Code of Ethics, and Financial Rewards partially had a significant positive effect on students' interest in becoming internal auditors. However, Audit Personality did not have a significant effect on career interest. Simultaneously, all independent variables influenced the dependent variable with an Adjusted R Square of 77.8%. These findings imply that students prioritize technical skills, ethical understanding, and financial incentives over personality traits when considering this career path.

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