Perceptions of Accounting Undergraduates Towards Internship Experiences During the Pandemic
Table 1: Demographic profiles
| Characteristic | Categories | Frequency | Percentage (%) |
| Gender | Male | 12 | 23.1 |
| Female | 40 | 76.9 | |
| Age | 19 - 24 | 47 | 90.4 |
| 25 - 30 | 5 | 9.6 | |
| Race | Malay | 45 | 86.5 |
| Chinese | 1 | 1.9 | |
| Indian | 6 | 11.5 | |
| Type of firm | Audit firm | 40 | 76.9 |
| Non-audit firm | 12 | 23.1 | |
| Assigned department_placement | Audit | 30 | 57.7 |
| Accounting | 14 | 26.9 | |
| Taxation | 7 | 13.5 | |
| Others | 1 | 1.9 | |
| Location of placement | Wilayah Persekutuan KL | 17 | 32.7 |
| Selangor | 16 | 30.8 | |
| Perak | 2 | 3.8 | |
| Pulau Pinang | 2 | 3.8 | |
| Kedah | 1 | 1.9 | |
| Negeri Sembilan | 2 | 3.8 | |
| Melaka | 1 | 1.9 | |
| Johor | 6 | 11.5 | |
| Pahang | 2 | 3.8 | |
| Terengganu | 2 | 3.8 | |
| Kelantan | 1 | 1.9 | |
| Working mode | Work from home (WFH) | 23 | 44.2 |
| Work from office (WFO) | 18 | 34.6 | |
| Work rotation (WFH & WFO) | 11 | 21.2 | |
| Living arrangement | Stay with family | 45 | 86.5 |
| Stay with friends | 3 | 5.8 | |
| Stay alone | 4 | 7.7 |