Analysis of Determinant Factors of Accounting Students' Interest in Careers in Islamic Banking: Religiosity as a Moderation (Study on Accounting Students at State Universities in Lampung Province)

This research investigates the key determinants that influence accounting students' interest in pursuing careers within the Islamic banking sector. Specifically, the study explores the impact of students’ perceptions, family environment, and labor market considerations, with religiosity serving as a moderating variable. Employing a quantitative research design, data were collected through a structured survey questionnaire administered to accounting students enrolled in public universities across Lampung Province. The data analysis involved multiple regression techniques and Moderated Regression Analysis (MRA) to examine the relationships among the variables. The empirical results demonstrate that students’ perceptions, family influences, and labor market dynamics exert a significant effect on their inclination to pursue careers in Islamic banking. Additionally, religiosity functions as a moderating factor, reinforcing the association between these independent variables and students’ career aspirations in the Islamic finance sector. These findings contribute to the broader discourse on human capital development in the Sharia-compliant banking industry, offering valuable implications for both higher education institutions and Islamic financial institutions. By understanding these factors, stakeholders can formulate more targeted strategies to enhance the attractiveness of Islamic banking careers, fostering greater interest among young professionals who align with Sharia principles and seek career opportunities within the sector.