The Determinant of Accounting Student’s to Choose Sharia Financial Institutions in Post Pandemic Era

Mochammad Ilyas Junjunan; Rizca Nur Hidayati; Ajeng Tita Nawangsari; Dian Perwitasari

doi:10.17977/jabe.v10i1.54643

The Determinant of Accounting Student’s to Choose Sharia Financial Institutions in Post Pandemic Era

Mochammad Ilyas Junjunan, Rizca Nur Hidayati, Ajeng Tita Nawangsari, Dian Perwitasari

Abstract

This study aims to examine Islamic accounting knowledge, religiosity, the environment and the job market, financial rewards, and professional training on the interest of accounting students in choosing Islamic financial institutions in their post-pandemic careers. This study uses a positive paradigm with a descriptive quantitative approach. A total of 100 accounting students at UIN Sunan Ampel Surabaya became respondents in this study through an online survey. The data analysis of this study used multiple linear regression using SPSS. The results showed that knowledge of sharia accounting, labour market considerations, work environment, and professional training had a significant effect on student interest. Meanwhile, religiosity and financial rewards have no effect on the interest of accounting students in choosing Islamic financial institutions in their careers during the post-pandemic. This study provides empirical evidence that the existence of Islamic financial institutions is an alternative for accounting students in their careers to develop their competencies. In addition, the sample is limited to UIN Sunan Ampel students only, so future research is expected to increase respondents from public and private universities as well as in Islamic financial institutions.

Keywords

Accounting student; Islamic financial institutions; Interest; Post pandemic

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DOI: http://dx.doi.org/10.17977/jabe.v10i1.54643