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 administrationÃÂ to graduates of Islamic Accounting courses. The sample selection is done by using random sampling method. The data is analysedÃÂ 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.Keywords: Measurement, Islamic banking, maqoshid index.
Copyrights © 2014