Motivates that Influence Sharia Accounting Students to Become Auditors

ABSTRACT


A. INTRODUCTION
Islam emphasizes that earning a halal and pure livelihood is considered an act of worship and a way to strive in the path of Allah.As stated in the hadith, "Indeed, Allah loves His servant who works diligently and skillfully to earn a livelihood for his family, for he is similar to a mujahid (struggler in the path of Allah)" (HR Ahmad, Alfiah Nur Rachman, 2020).In another hadith narrated by Abu Hurairah, the Prophet Muhammad said: This means: "It is better for one of you to carry a bundle of firewood on his back than to ask someone, and he may give it to him or not" (HR al-Bukhari and Muslim) (Ahmad Taufik, 2022).
Based on these teachings of the Prophet Muhammad, students in the accounting program should work diligently to achieve their desired careers.Considering the various fields within the accounting profession, such as corporate accountants, government accountants, accounting educators, public accountants, financial analysts, tax consultants, managerial accountants, and auditors, competition for careers is high.The field of auditing, in particular, is less favored compared to other accounting professions.
This can be attributed to the ethical code deviation scandal in the PT KAI scandal in 2005, where it was revealed that financial statements were misrepresented.Despite previous financial reports indicating a profit of 6.9 billion, further investigation revealed a loss of 63 billion.Additionally, it was found that the company's bookkeeping violated regulations, even though the financial reporting had previously been audited by KAP S. Manan (Margerety, 2022).
Irregularities in financial reporting are a common occurrence in the Indonesia Stock Exchange, especially among manufacturing companies.One example is the financial statement of PT Kimia Farma Tbk. for the year 2016, where errors were found in revenue recognition and the valuation of finished goods inventory.It is suspected that the Public Accounting Firm Hans Tuanakotta & Mustofa (HTM) was involved in an effort to boost profits.On the other hand, in the case of PT Indofarma Tbk., evidence was discovered that the cost of inventory was overvalued in the books, resulting in a lower net profit being presented (Sari & Prijanto, 2022).
Furthermore, in April 2023, a deviation from ethical standards, particularly in auditing, occurred in the PT WAL scandal.The case involved the failure to pay insurance policies by PT WAL, implicating a public accountant and a Public Accounting Firm (KAP).PT WAL designed financial statements submitted to the OJK that did not reflect the reality.Additionally, it was found that the company's investment management was poor.The failure to pay Jiwasraya insurance claims, according to the Chairman of BPK RI, was due to the company's mismanagement of investments (Afifah, 2023).
These cases have eroded public trust in the accounting profession, especially among auditors.It is not surprising that students' interest in becoming auditors at UIN SATU Tulungagung is low.Audit failure scandals associated with professional misconduct and inadequate dedication to auditor responsibilities have damaged the image of the auditing profession in society (Barrainkua & Espinosa-Pike, 2018).The Ministry of Finance of the Republic of Indonesia presented data on the list of Public Accounting Firms (KAP) as of July 10, 2023, totaling 478 (Kurniawan, 2023).However, to date, the Kediri Residency area does not have a Public Accounting Firm (KAP) that functions as a job market for public accountants (Pramana & Riningsih, 2022).
In 2014, the World Bank reported that there were 35,000 accounting graduates in Indonesia.However, the current number of accounting professionals is not in balance with the number of graduates (Wuryandini et al., 2021).This is supported by a list of public accountants compiled by the Financial Services Authority (OJK), totaling 1,068, consisting of 923 active public accountants, 96 permanently inactive public accountants, and 49 temporarily inactive public accountants (Pusat Pembinaan Profesi Keuangan, 2023).Nonetheless, accounting programs offer various career opportunities in the field of public accounting, including auditors specializing in auditing.
Auditors are responsible for conducting audits of the financial statements of organizations, institutions, or companies to ensure that each report complies with accounting standards (Rachmawati, 2023).Conventional audit and Sharia audit are variations of audit practice activities.General auditing encompasses financial reports and economic activities.In contrast, Sharia auditing not only focuses on auditing and accounting but also examines compliance from an Islamic perspective in accordance with Islamic law.The basis for this is established by AAOIFI as an international Islamic regulatory institution (Fadhila & Haryanti, 2020).This foundation serves as a reference for the Sharia Supervisory Board in overseeing and regulating Sharia-based financial activities (Latif, 2018).
Sharia auditors hold SAS certification (Sharia Accountant Certificate) (Rochmantika & Pravitasari, 2021).Sharia auditing is applied to Islamic Financial Institutions (LKS) to assess the legality and application of Sharia principles in each financial institution and to implement preventive measures against future risks (Pravitasari, 2019).Therefore, the researcher believes that this research is important due to the future job opportunities.Accounting knowledge, professional training, market considerations, and ethical scandals are some of the factors to be examined.
Siti Nurbuana Dewi and Dyah Pravitasari (2022) conducted research using variables such as accounting knowledge, emotional intelligence, religiosity, financial rewards, and labor market considerations.Their study showed that the desire to work as a public accountant is not significantly influenced by the level of accounting knowledge (Dewi & Pravitasari, 2022).Andy Chandra Pramana and Duwi Riningsih (2022) found in their research that variables such as intrinsic job value, income perception, labor market considerations, and the nature of the accounting profession positively influence the interest of accounting students in Kediri to pursue a career as public accountants (Pramana & Riningsih, 2022).
Research by Ningrum et al. (2021) discovered that professional training has a positive impact on the decision to work as an auditor.This decision aligns with the findings of Norlaela & Muslimin (2022), who found that professional training factors influence the interest in working as a public accountant.Accounting students need to undergo professional training to become professional auditors.
This study is an extension of Asmah Savitri's research, et al., (Savitri et al., 2019).It differs from previous research because it was conducted at UIN SATU Tulungagung in 2023, while the data processing took place in the same year.This research replaces the audit knowledge variable with accounting knowledge, replaces the financial reward variable with labor market considerations, and adds a new variable, ethical scandals.Ethical scandals in the field of accounting are an interesting research subject because ethical code deviations are a significant issue.
The purpose of this study is to gather empirical evidence regarding the simultaneous and partial effects of variables suspected to influence the interest of Sharia accounting students in choosing the auditing profession.It is expected that this research will serve as literature documentation for educational institutions such as UIN Sayyid Ali Rahmatullah Tulungagung, expand knowledge, and provide additional references for future researchers.

B. THEORETICAL STUDY 1. Accounting Knowledge
Accounting knowledge can be defined as a body of knowledge that provides financial information services in a specific field and reports it as a basis for economic decision-making by stakeholders (Dian Efriyenty & Mortigor Afrizal Purba, 2022).Tax knowledge is a part of accounting knowledge, where tax is defined by Andriani as a compulsory payment imposed on taxpayers by the government based on applicable laws, but the benefits received cannot be enjoyed directly and are intended to fund public facilities (Nadia Anggraini & Pravitasari, 2022).
An auditor with knowledge will perform tasks with precision and deliver quality results.The quality of an auditor is typically measured by the time spent auditing.The more time an auditor invests in auditing, the better the results and credibility.Auditor credibility is related to sufficient skills, knowledge and experience to successfully complete the audit work (Tiara Elfranti Bolly et al., 2023).
Research conducted by Dewi & Pravitasari (2022) indicated that the desire to work as a public accountant is not significantly influenced by the level of accounting knowledge.This is different from research (Savitri et al., 2019) who stated that knowledge about auditing had a positive effect on accounting students' interest in pursuing a career in the auditing field.In line with research (Malik, 2020) auditor knowledge has a positive and significant effect on audit quality.Based on the results of this research, the accounting knowledge variable needs to be reviewed to find out whether it influences the desire of sharia accounting students to become auditors.

Professional Training
Professional training is a preparation that must be done before starting a career that allows for increased income (Tiara Elfranti Bolly et al., 2023).Just like new auditors who not only require technical knowledge of accounting and auditing but also have new needs.The use of audit data analysis tools in audit practice creates a demand for new skills for junior auditors (Booker et al., 2023).
Carrying out audit work well is not enough just to have formal education but must also be supported by training.The more training there is in the accounting profession, the more it will indirectly affect a career as an accountant.Sharia accounting students also consider professional training to pursue achievements and develop themselves to become auditors.
Research (Ningrum et al., 2021) concluded that professional training influences career choice as an auditor.Auditors may be considered a profession that requires a lot of practice, because auditors will always be faced with various cases in various companies.In line with research findings (Norlaela & Muslimin, 2022) who found that professional training factors had an impact on interest in working as a public accountant.So sharia accounting students who want to become auditors need to take professional training.

Labor Market Considerations
When choosing a career, it is essential to consider the labor market.Labor market considerations are closely related to the ease of finding employment in the future.Types of jobs with a broader labor market are generally more attractive to accounting students than those with a smaller job market.Labor market considerations include job availability, career flexibility, job security, and opportunities for promotion (Asyifa et al., 2022).
The study by Banowati (2020), stated that labor market considerations do not significantly influence the choice of a career as an internal auditor.This is because the consideration of the labor market as an internal auditor is still relatively limited in Indonesia and is not a factor that can influence accounting students to become internal auditors.Different from research (Ningrum et al., 2021) which states that job market considerations influence the choice of career as an auditor.
Based on the results of this research, the job market consideration variable needs to be reviewed to find out whether it influences the reasons why sharia accounting students become auditors.Besides that (Pramana & Riningsih, 2022) stated that there is no KAP in Kediri Karisidenan so it is necessary to find out whether the job market is considering the interest of sharia accounting students to become auditors.

Ethical Scandals
Ethical scandals are defined as cases related to violations or moral deviations.These scandals are used to assess whether the cases involving auditors are fraud or just minor errors (Suryaningsih, 2020).To avoid unethical behavior and ethics violation cases, professional ethics codes need to be applied in the accounting profession.As a professional organization for accountants, IAPI already has a code of professional ethics that must be adhered to by all its members.This code of professional ethics emphasizes independence and impartiality, maintaining honesty and integrity, adhering to all principles and standards, and moral responsibility (Pravitasari, 2015).Every profession requires a written code of ethics, which is essential for shaping the character and mindset of students, helping them better understand ethical and social aspects in the process of making moral decisions related to various accounting scandals that have occurred (Himmah, 2019).
Research (Suryaningsih, 2020) stated that the auditor scandal influenced accounting students' career choices to work as auditors.Different from (Himmah, 2019) stated that the level of idealism of accounting students influences ethical perceptions regarding auditor ethical scandals.Meanwhile, the level of relativism of accounting students has no effect on ethical perceptions regarding auditor ethical scandals.Based on the results of this research, the ethical scandal variable needs to be reviewed to find out whether it influences the desire of sharia accounting students to become auditors.The data collected from a sample of N, consisting of 83 respondents, originated from active 6th and 8th-semester students of the Sharia Accounting program at UIN SATU Tulungagung who has taught auditing courses because it is in accordance with the research focus, namely the reasons why sharia accounting students become auditors.The results of the descriptive statistical analysis show that the mean values are greater than the standard deviations, indicating reasonably good results as the standard deviation reflects significant deviations, and the data distribution appears to be normal and unbiased.This suggests that the values of all independent variables are relatively high, as indicated by the mean values being closer to the maximum values.

Validity Test
Table 3 Multicollinearity symptoms occur if the VIF value is more than 10 (Murtadlo & Nuraeni, 2019).The collinearity tolerance value for all variables is more than 0.10 and the VIF value is less than 10, so it does not show symptoms of multicollinearity in the data.

Heteroscedasticity Test
Picture 2. Heteroscedasticity Test Scatterplot Source: Primary data processed by the researcher ( 2023).In the Scatterplot heteroscedasticity test, the points tend to spread evenly in all directions and do not form a clear pattern, so there are no symptoms of heteroscedasticity in the regression model.The equation above shows that the constant value is -2.314, which means that if the value of accounting knowledge (X1), professional training (X2), consideration of the job market (X3) and ethical scandals (X4) is equal to zero, then the value of interest in accounting students for careers as auditors is -2.314.Hypothesis Testing: F Test (Simultaneous) Sig value.the variable for accounting knowledge and professional training is 0.026.sig.value for the ethical scandal variable 0.000.sig.value of the three variables <0.05, so it can be concluded that H2, H3, and H5 are accepted and indicate that there is an influence on the interest of accounting students to have careers as auditors.However, for the labor market consideration variable, the sig. of 0.358 where this value is > 0.05.So H4 is not accepted and means there is no influence on accounting students' interest in becoming an auditor.Determination Test (R 2 ) Research (Arthasari & Putra, 2022) has explained that labor market considerations affect accounting students' choices to work in accounting positions.One of the prerequisites for students to meet the job market's requirements in the accounting field is a strong understanding of accounting.Every accountant must know, understand, and be willing to effectively apply moral and ethical values while working as an accountant.Thus, ethical scandals in the profession and cases of ethical violations are less likely to occur (Himmah, 2019).
In addition to having a foundation in accounting knowledge and ethical compliance, individuals need professional training to bridge the gap between theory and practice before starting work as auditors.Professional training is related to skill enhancement to improve one's abilities and knowledge in a job, with the expectation of increased income (Tiara Elfranti Bolly et al., 2023).

The Influence of Accounting Knowledge on the Interest of Accounting Students in Choosing the Auditor Profession
Testing the hypothesis of the influence of accounting knowledge partially resulted in the second hypothesis being accepted and showed that accounting knowledge influences sharia accounting students to become auditors.Agree with the findings (Savitri et al., 2019) who stated that knowledge about auditing had a positive effect on accounting students' interest in pursuing a career in the auditing field.(Malik, 2020) also stated that the auditor's knowledge has a positive and significant effect on audit quality.This is different from Siti Nurbuana Dewi's research (Dewi & Pravitasari, 2022) shows that the desire to work as a public accountant is not significantly influenced by the level of accounting knowledge.
An auditor with knowledge will perform tasks with precision and deliver quality results.The quality of an auditor is usually measured by the amount of experience they have in auditing.The more time an auditor spends on auditing, the better the results and credibility.Moreover, a higher educational environment helps auditors become more intelligent and creative, as well as accumulate more human resources (Tong et al., 2022).

The Influence of Professional Training on the Interest of Sharia Accounting
Students in Choosing the Auditor Profession An analysis of the partial influence of professional training resulted in the acceptance of the third hypothesis, indicating that professional training influences Sharia accounting students' choice to pursue the auditor profession.Professional training is intended to enhance the skills of individuals who will work as auditors or are already working as auditors.
Professional training is expected to assist auditors in completing their tasks in their careers and also provide added value, which is expected to increase financial rewards.This finding aligns with previous research (Tiara Elfranti Bolly et al., 2023), which stated that the desire of accounting students to work as auditors is influenced by professional training.Researchers (Norlaela & Muslimin, 2022) also found that students' interest in a career as a public accountant is positively and significantly influenced by professional training.

The Influence of Labor Market Consideration on the Interest of Sharia
Accounting Students in Choosing the Auditor Profession An analysis of labor market consideration, in partial terms, resulted in the nonacceptance of the fourth hypothesis, indicating that labor market consideration does not influence Sharia accounting students' choice to pursue the auditor profession.The results of this study are consistent with (Asyifa et al., 2022), which showed that students in the Accounting Program of the Faculty of Economics and Business and the Business Administration Program of the Faculty of Public Administration at the University of Islam Malang yielded negative results, meaning that the interest of accounting students in becoming auditors is not significant.Thus, the decision of accounting students to pursue the auditor profession is not influenced by the auditor job market as the opportunities to become an auditor are still wide open.
Research (Banowati, 2020) also stated that labor market consideration does not significantly affect the choice of a career as an internal auditor because the job market consideration for internal auditors is still limited in Indonesia, and it is not a factor that can influence accounting students to become internal auditors.However, the findings of Andy and Duwi (Norlaela & Muslimin, 2022) indicate that labor market consideration influences the interest of accounting students in Kediri to become public accountants.

The Influence of Ethical Scandals on the Interest of Sharia Accounting Students in Choosing the Auditor Profession
An analysis of the partial influence of ethical scandals resulted in the acceptance of the fifth hypothesis, indicating that ethical scandals influence Sharia accounting students' interest in pursuing the auditor profession.Many accountants still violate professional ethical principles, as evidenced by various ethical scandals in the accounting world.Many cases of ethical violations by public accountants also tarnish the reputation of the accounting profession among the public.Therefore, for students who aspire to work as auditors, this should be considered.
In line with research (Suryaningsih, 2020) stated that the auditor scandal influenced accounting students' career choices to work as auditors.In contrast to Elok (Himmah, 2019), accounting students' opinions about auditor actions, their interest in studying accounting, and their desire to work in Public Accounting Firms (KAP) are not influenced by idealism and relativism.However, accounting students' knowledge of the accounting profession and financial scandals does not affect their interest in studying accounting or working in KAP.

F. CONCLUSION
Based on the discussion presented, it is known that the variables of accounting knowledge, professional training, and ethical scandals partially influence the interest of Sharia accounting students in choosing the auditor profession among students at UIN SATU Tulungagung.Meanwhile, the variable of labor market consideration does not influence the interest of Sharia accounting students in choosing the auditor profession among students at UIN SATU Tulungagung.However, when considered simultaneously, all independent variables, including accounting knowledge, professional training, labor market consideration, and ethical scandals, influence the interest of Sharia accounting students in choosing the auditor profession at UIN SATU Tulungagung.
This study has several limitations, including data collected from respondents who provided a neutral response due to the number of statements provided and the use of language in the questionnaire.Additionally, the study focused only on Sharia accounting students at UIN SATU Tulungagung.Therefore, it is hoped that future researchers can expand the research locations while including the labor market consideration variable for further examination.Furthermore, other recommendations include adding variables such as auditor certification and financial rewards.The results of this research are expected to assist students in Tulungagung in their studies, provide insights, and serve as a foundation for future researchers.
This research uses quantitative research with a survey research type involving 480 6th and 8th semester students at UIN SATU Tulungagung as the population.Sampling used a purposive sampling technique where samples were taken from the population based on a certain standard which was deemed suitable for case studies totaling 83 samples using the Slovin formula(Subagiyo & Budiman, 2018).Collecting data by sending questionnaires to respondents online via a g-form link sent via WhatsApp Messenger using a five-point Linkert scale.There are 5 data analyzes used in this research, namely: Descriptive Statistical Test; Validity and Reliability Test; Classic Assumption Test: Normality Test, Multicollinearity Test, Heteroscedasticity Test; Multiple Linear Regression Analysis, and Significance Test: F Test (Simultaneous), T Test (Partial), Determination Coefficient (R2) assisted using the Statistical Product and Service Solution (SPSS) data processing program.Here is the hypothetical framework model.Source:(Dewi & Pravitasari, 2022),(Banowati, 2020),(Himmah, 2019) Figure1.Hypothetical Framework Model Based on the above hypothesis framework, it is explained that: H1 : Accounting knowledge, professional training, labor market consideration, and ethical scandals influence the reasons why Sharia accounting students choose the auditor profession.H2: Accounting knowledge influences the reasons why Sharia accounting students choose the auditor profession.H3: Professional training influences the reasons why Sharia accounting students choose the auditor profession.H4: Labor market consideration influences the reasons why Sharia accounting students choose the auditor profession.H5: Ethical scandals influence the reasons why Sharia accounting students choose the auditor

Table 2
(Subagiyo & Budiman, 2018)y are considered reliable and acceptable because the Cronbach's Alpha value is more than 0.60 from the test results that have been carried out.Primary data processed by the researcher (2023).Using the Kolmogorov-Smirnov Test, data is declared normal if it is Asym.Sig.(2-tailed)morethan 0.05(Subagiyo & Budiman, 2018).The test results show that the Asym.Sig.(2-tailed) is 0.272 > 0.05, so the data distribution is normal.
Source: Primary data processed by the researcher (2023).

Table 7 .
Heteroscedasticity Test ResultSource: Primary data processed by the researcher (2023).There is no sign of heteroscedasticity shown by the regression model of this study because each variable has a significance value of more than 0.05.

Table 11
Primary data processed by the researcher (2023).It's known that the R Square value is 0.664.This means that there is an influence of 66.4% of the variables X1, X2, X3, and X4 simultaneously (simultaneously) on Y, and the remaining 35.6% is influenced by other variables not included in this research.

The Influence of Accounting Knowledge, Professional Training, Labor Market Consideration, and Ethical Scandals on the Interest of Accounting Students in Choosing the Auditor Profession.
Simultaneous hypothesis testing resulted in the acceptance of the first hypothesis, indicating that Sharia accounting students' choice of the auditor profession is influenced by accounting knowledge, professional training, labor market consideration, and ethical scandals.