Factors That Influence the Undergraduate Accounting Students In UCSI University To Choose External Auditing As A Career Choice

Abstract

Issues of the quality and the environment of audit programmes are crucial that to be comparable with the standards at the international level in order to keep on track to meet the industry needs. In this perspective, The development of the external audit profession has played the important role in the development of the economy. Thus this work is to determines the factors that could influence this decision from the perspective of undergraduate accounting students at UCSI University perception toward external auditing as a career choice. In this work, the relationship between Salary and benefit, Interest in subject and job opportunity on students perception toward external auditing as a career choice in UCSI university was evaluated. This study is an explanatory research that based on deductive approach with quantitative research. he unit of analysis this research were undergraduate Accounting/Accounting and Finance students at UCSI University Malaysia, Kuala Lumpur. About 260 web-based questionnaires were personally distributed to the respondents. Data was analyzed using SPSS version 23 in terms of pearson correlation and multiple regression analysis. This study found that only two factors, interest in the subject and job opportunity, were significantly correlated with the dependent variable, external auditing as a career choice.