Year: 2024
Type: article
Study design: Observational Study
Abstract: The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.
Authors: Muhammad Mudhofar, Yusuf Wibison
Institution: Institut Teknologi dan Bisnis Widya Gama Lumajang
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W4402647053