Staff View: Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university

Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university

Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to become Sharia Accountants. This research also investigates the university environment’s moderating effect (Islamic-Based University vs Public University)....

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Main Authors:	Muamar Nur Kholid, Yunice Karina Tumewang, Hanudin Amin
Format:	Article
Language:	English English
Published:	Universitas Islam Indonesia 2022
Subjects:	BP1-253 Islam HG4001-4285 Finance management. Business finance. Corporation finance
Online Access:	https://eprints.ums.edu.my/id/eprint/34314/1/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/34314/2/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/34314/ https://journal.uii.ac.id/JEKI/article/view/23799 https://doi.org/10.20885/JEKI.vol8.iss2.art3
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id	my.ums.eprints.34314
record_format	eprints
spelling	my.ums.eprints.343142022-10-05T01:22:43Z https://eprints.ums.edu.my/id/eprint/34314/ Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university Muamar Nur Kholid Yunice Karina Tumewang Hanudin Amin BP1-253 Islam HG4001-4285 Finance management. Business finance. Corporation finance Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to become Sharia Accountants. This research also investigates the university environment’s moderating effect (Islamic-Based University vs Public University). Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study. Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universities Implications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants. Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants. Universitas Islam Indonesia 2022 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/34314/1/FULL%20TEXT.pdf text en https://eprints.ums.edu.my/id/eprint/34314/2/ABSTRACT.pdf Muamar Nur Kholid and Yunice Karina Tumewang and Hanudin Amin (2022) Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university. Jurnal Ekonomi dan Keuangan Islam, 8 (2). pp. 182-196. ISSN 2088-9968 (P-ISSN) , 2614-6908 (E-ISSN) https://journal.uii.ac.id/JEKI/article/view/23799 https://doi.org/10.20885/JEKI.vol8.iss2.art3
institution	Universiti Malaysia Sabah
building	UMS Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaysia Sabah
content_source	UMS Institutional Repository
url_provider	http://eprints.ums.edu.my/
language	English English
topic	BP1-253 Islam HG4001-4285 Finance management. Business finance. Corporation finance
spellingShingle	BP1-253 Islam HG4001-4285 Finance management. Business finance. Corporation finance Muamar Nur Kholid Yunice Karina Tumewang Hanudin Amin Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
description	Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to become Sharia Accountants. This research also investigates the university environment’s moderating effect (Islamic-Based University vs Public University). Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study. Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universities Implications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants. Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants.
format	Article
author	Muamar Nur Kholid Yunice Karina Tumewang Hanudin Amin
author_facet	Muamar Nur Kholid Yunice Karina Tumewang Hanudin Amin
author_sort	Muamar Nur Kholid
title	Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
title_short	Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
title_full	Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
title_fullStr	Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
title_full_unstemmed	Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university
title_sort	aspirations to become a sharia accountant: a multigroup analysis between islamic and public university
publisher	Universitas Islam Indonesia
publishDate	2022
url	https://eprints.ums.edu.my/id/eprint/34314/1/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/34314/2/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/34314/ https://journal.uii.ac.id/JEKI/article/view/23799 https://doi.org/10.20885/JEKI.vol8.iss2.art3
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score	13.232389

Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university

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