Factors Affecting Accounting Students Interest In Taking the Forensic Audit Certification (Case Study in Accounting Study Program Faculty of Business and Economics Universitas Islam Indonesia)

Abstract

Fraud cases in Indonesia continue to increase. As a consequence, Indonesia suffers a lot of losses and mistrust from both international and local investors. To prevent and address fraud in Indonesia, the country needs accounting graduates who are certified as auditors with forensic expertise. The Accounting Study Program at the Faculty of Business and Economics, Universitas Islam Indonesia has provided a Certified Forensic Auditor (CFrA) certification exam. However, not all students take the Certified Forensic Auditor (CFrA) certification exam. This study aims to identify factors that influence the interest of accounting students in taking forensic audit certification. This study uses a quantitative approach by distributing questionnaires to accounting students at the Universitas Islam Indonesia with as many as 100 respondents. The data retrieval method uses purposive sampling. The analysis used in this study is statistical testing in the form of Structural Equation Modeling (SEM) using smartPLS 3.0 software. The results of this study indicate that quality motivation has a positive and significant influence on accounting students interest in taking forensic audit certification. Social motivation has a negative and insignificant influence on accounting students interest in taking the forensic audit certification. The cost of education has a positive but insignificant influence on accounting student interest in taking the forensic audit certification and gender does not influence accounting students interest in taking the audit forensic certification.