PENGARUH EFIKASI DIRI, DUKUNGAN SOSIAL, DAN LITERASI DIGITAL TERHADAP MINAT MAHASISWA BERKARIER DI BIDANG AKUNTANSI DIGITAL

Resti Kantila, Rino Dwi Putra

Abstract


Penelitian ini bertujuan menganalisis pengaruh efikasi diri, dukungan sosial, dan literasi digital terhadap minat mahasiswa berkarier di bidang akuntansi digital. Penelitian ini merupakan penelitian kausal dengan pendekatan kuantitatif. Populasi adalah mahasiswa aktif Program Studi Akuntansi semester 6 hingga semester akhir pada empat perguruan tinggi di Sumatera Barat, yaitu Universitas Negeri Padang, Universitas Andalas, Universitas Dharma Andalas, dan Universitas Putra Indonesia "YPTK". Sampel ditentukan menggunakan purposive sampling dengan rumus Slovin, menghasilkan 310 responden. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4. Hasil evaluasi outer model menunjukkan seluruh indikator memenuhi kriteria validitas konvergen (outer loading > 0,7; AVE > 0,5), validitas diskriminan (HTMT < 0,90), dan reliabilitas (Cronbach's Alpha dan Composite Reliability > 0,7). Hasil uji hipotesis melalui bootstrapping membuktikan bahwa efikasi diri berpengaruh positif dan signifikan terhadap minat berkarier di bidang akuntansi digital (β = 0,334; t = 5,386; p = 0,000), diikuti dukungan sosial (β = 0,318; t = 5,401; p = 0,000), dan literasi digital (β = 0,205; t = 3,892; p = 0,000). Nilai R-Square sebesar 0,579 menunjukkan ketiga variabel independen mampu menjelaskan 57,9% variasi minat berkarier di bidang akuntansi digital, sedangkan 42,1% sisanya dijelaskan oleh faktor lain di luar model. Efikasi diri terbukti menjadi determinan paling dominan, menegaskan bahwa keyakinan internal mahasiswa terhadap kemampuannya sendiri menjadi faktor psikologis utama dalam membentuk kesiapan menghadapi digitalisasi profesi akuntansi.

Keywords


akuntansi digital, dukungan sosial, efikasi diri, literasi digital, minat berkarier

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DOI: https://doi.org/10.17509/ijdb.v5i4.104800

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