Accounting Students’ Perception and Interest in Auditor Profession: The Role of Learning Experience and Setting

Author (s)

(1) * Yuli Widi Astuti   (Universitas Negeri Malang)  
(2)  Sriyani Mentari   (Universitas Negeri Malang)  
(3)  Vega Wafaretta   (Universitas Negeri Malang)  
(*) Corresponding Author


The purpose of this study is to examine the role of learning and teaching in forming interest in auditor profession, by adjusting an experience as a learning experience and replacing work setting with learning setting. It explains the role of the learning experience (affective aspects) and learning setting (cognitive aspects) to form students’ perception and interest in auditor profession. This study tests path analysis among motivation, learning experience, learning setting, social, perception, and interest. The questionnaire was distributed directly to 5th-semester students in Accounting Department in one of a state university in Indonesia who had taken auditing courses. Questions were given to measure all constructs using a Likert scale of 1 to 5. Motivation in learning audit has a crucial role in forming interest. The learning experience encourages interest, whereas learning setting does not. Social aspect represented by parents and peers also have influences on building interest. However, motivation, learning setting, and learning experience do not form perception. Perception related to status, value, and career prospect of auditor also does not affect interest. Limitation of this study is limited samples and the need to improve indicators of perception to result better findings. This study implicates that students’ interpersonal interaction with lecturers, parents, and peers is important. Lecturers could build motivation, provide a learning experience, and increase interest in the particular profession. Parents and peers could direct interest.


Interest, perception, auditor profession, learning experience, learning setting

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