Pengaruh motivasi ekonomi, sikap, dan persepsi biaya terhadap minat mahasiswa akuntansi mengambil Ujian Sertifikasi Akuntansi Syariah (USAS)

Darusman, Usman and Syurmita (2022) Pengaruh motivasi ekonomi, sikap, dan persepsi biaya terhadap minat mahasiswa akuntansi mengambil Ujian Sertifikasi Akuntansi Syariah (USAS). Transformasi: Jurnal Ekonomi, Manajemen dan Akuntansi, 6 (2). pp. 19-32. ISSN 1907-3429

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Abstract

Indonesia, 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 economic motivation, attitudes, and cost perception 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 economic motivation and attitudes had a significant and positive influence on students' interest in participating in USAS. However, perceived cost did not have a significant effect on students' interest in participating in USAS.

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