Factors Influencing Students’ Interest in Pursuing a Career as a Sharia Auditor

Abstract

This research endeavor seeks to investigate the determinants that shape students' proclivity to pursue a career as a sharia auditor within the context of Islamic Banking students at Sultan Syarif Kasim State Islamic University Riau. The variables under scrutiny encompass audit literacy, comprehension of Islamic banking principles, perceptions regarding the auditor profession, and learning motivation as independent variables, with career interest in the role of a sharia auditor being the dependent variable. This inquiry adopts a quantitative methodology, utilizing a survey instrument for data collection. The total population comprises 371 students, from which a sample of 79 respondents was derived employing the Slovin formula, incorporating a margin of error set at 10%. Data acquisition was facilitated through the distribution of questionnaires, followed by analysis via multiple linear regression techniques. The findings reveal that, when considered collectively, all independent variables exert a statistically significant influence on students' career interest in sharia auditing. In a partial analysis, it is evident that both learning motivation and audit literacy significantly impact career interest, whereas comprehension of Islamic banking and perceptions of the auditor profession do not demonstrate a noteworthy effect. Furthermore, the coefficient of determination (R²) calculated at 0.682 signifies that 68.2% of the variation in career interest can be elucidated by the variables investigated in this study, while the residual variance is attributable to other external factors not accounted for in the model. These results underscore the assertion that learning motivation emerges as the most preeminent factor affecting students' career interest, augmented by audit literacy as an additional contributing element. Consequently, it is imperative for educational institutions to bolster students' learning motivation and enhance their understanding of sharia auditing to fortify career interest in this domain.