Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession
1Muhammad Mudhofar, 2Yusuf Wibison
1,2Institute of Technology and Business - Widya Gama, Lumajang - East Java
https://doi.org/10.47191/jefms/v7-i9-13ABSTRACT:
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.
KEYWORDS:
Perception, Students, Public Accountants
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