Minat Akuntan Untuk Menjadi Auditor: Analisis Faktor Determinan

Abstract

This study aims to analyze the factors influencing accountants' interest in becoming auditors. This study uses a quantitative design by conducting SEM-PLS tests to examine the influence of audit literacy, accounting understanding, motivation, financial rewards, the labor market, and work-life balance on interest in becoming auditors. Initial data were obtained by distributing questionnaires to 245 accountants from the Islamic accounting department alumni and students who had acquired audit literacy by completing Auditing 1 and Auditing 2 courses at UIN Siber Syekh Nurjati, selected using a purposive sampling technique. The results of this study indicate that motivation and the labor market have a positive effect on interest in becoming auditors. In addition, financial rewards have a negative effect on interest in becoming auditors. Furthermore, audit literacy, accounting understanding, and work-life balance have no effect on interest in becoming auditors.