Pengaruh Motivasi, Pengetahuan Akuntansi dan Relogiusitas terhadap Kualitas Lulusan Program Studi Akuntansi Syariah

Abstract

Along with the development of economy and business, the competitiveness of it is
increasing. Increasing competitiveness requires educational institutions to
continuously improve the quality of graduates.This study aims to determine the effect
of motivation, knowledge of accounting, and religiosity on the quality of graduatesin
STEI SEBI Islamic Accounting courses. The sources of data in this study is the
primary data obtained directly from responses to questionnaires of Islamic
Accounting graduates tudy program. Data collection techniques is performed by the
survey. Data obtained using a questionnaire administration to graduates of Islamic
Accounting courses. The sample selection is done by using random sampling method.
The data is analysed by the test of descriptive statistics, test of validity and reliability,
the assumptions of classical test (test of normality, multicollinearity, and
heteroskedastisity), as well as multiple linear hypothesis test. The results of the
research shows that the partial motivation test is not significantly by the quality of
graduates, while knowledge of accounting is significantly influence on religiosity at
95% confidence level. Simultaneously, motivation, knowledge of accounting, and
religiosity significantly influence the quality of graduates. R Square value in this
study is 0.373, which means that 37.3% changes in the level of quality of graduates
can be explained by the variables of motivation, knowledge of accounting, and
religiosity, while the rest is influenced by other variables that are not observed in this
study. The results of this study are expected to contribute towards improving the
quality of graduates of Islamic Accounting courses as a consideration in determining
the necessary policies.