This study aims to examine the impact of university learning experience and internship learning experience on the internship learning outcomes based on International Education Standard (IES) 3. The university learning experience in this study is reflected in the last GPA score and the experience of participating in the student competition, while the internship learning experience is reflected in the type of work gained during the internship and the level of students' understanding of the task. Internship learning outcomes in this research is divided into four areas of competence, namely: intellectual, interpersonal and communication, personal, and organizational. There are 127 final students of the Accounting in the Faculty of Economics and Business, Universitas Indonesia participating in this survey. This research uses Structural Equation Modeling method with Partial Least Square (PLS) with the software called SmartPLS 2.0.

The results of this study indicate that the internship program conducted in Accounting students gives the greatest contribution to the ability to work together and work in teams, also commitment to continue learning, but less able to give contribution or benefit to people management and leadership management to change others and work accordingly. In addition, university learning experience has a significant positive influence on interpersonal and communication competence, as well as personal competence, whereas internship learning experience has a significant positive influence on interpersonal and communication competence, as well as organizational competence.