Business internship is helpful for students' learning and career preparation. However, there is no report using structural equation modelling to analyse the relationship between the internship satisfaction and the students' learning in Vietnam. Business students (male: 222, female: 74) were sampled from University of Finance and Marketing. Forty-three question items were drawn from ten popular questionnaires. However, four of the factors are not significantly related to the internship satisfaction including university support, academic supervisor, student's knowledge, and student's attitude; two of the factors are significantly related to the internship satisfaction including student's skills and host company's support. This result suggests that students with good learning skills expect higher level of training program from the competitive company. It also suggests that characteristics of the host company's support are good predictors of internship satisfaction.
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