Analisis faktor-faktor yang memengaruhi minat mahasiswa akuntansi dalam pengambilan ujian sertifikasi akuntansi syariah (USAS)

Darusman, Usman and Syurmita (2022) Analisis faktor-faktor yang memengaruhi minat mahasiswa akuntansi dalam pengambilan ujian sertifikasi akuntansi syariah (USAS). Discussion Paper. Program Studi Akuntansi FEB UAI, Jakarta. (Unpublished)

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Abstract

ndonesia, with the largest Muslim population in the world, has the potential to develop a large Islamic finance industry. So that a professional career in the Islamic finance industry in Indonesia has considerable potential. One of the first steps to becoming a professional in the field of Islamic finance is to have a sharia financial certification such as the Sharia Accounting Certification Examination (USAS) held by the Indonesian Accounting Association (IAI). This study aims to determine the effect of the variables level of understanding, career motivation, social motivation, economic motivation, quality motivation, degree motivation, cost perception and attitudes on student interest in taking the Sharia Accounting Certification Examination (USAS). The method used in this research is quantitative with multiple regression analysis technique. This research was conducted on 209 students at Al Azhar University Indonesia with the sampling technique used was purposive sampling. The results showed that career motivation, economic motivation, quality motivation, and attitudes had a significant and positive influence on students' interest in participating in USAS. However, the level of understanding, social motivation, degree motivation and perceived cost did not have a significant effect on students' interest in participating in USAS

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