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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Balance : Jurnal Akuntansi dan Manajemen
Ikbar Luqyana
Politeknik Negeri Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Motivasi dalam Memoderasi Pengaruh Pengetahuan Artificial Intelligence, Self-Efficacy, dan Parental Influence terhadap Minat Berkarir sebagai Akuntan Publik I Nyoman Hendra Aryadi; I Gede Nata Mintara; Ikbar Luqyana
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8821

Abstract

The purpose of this study was to examine the factors that can influence accounting students' interest in choosing a career as a public accountant with research variables of Artificial Intelligence knowledge, self-efficacy and parental influence with motivation as a moderating variable. The population in this study were all students studying Accounting. Sampling in this study used a simple random sampling method. The number of samples used was calculated using the Slovin formula with the number of samples used being 135 students. The data analysis technique in this study was using PLS (Partial Least Square). The results of the analysis of this study prove that the variables of artificial intelligence knowledge, self-efficacy and parental influence have a positive and significant effect on students' interest in choosing a career as a public accountant, then motivation is able to moderate or strengthen the influence of artificial intelligence knowledge, self-efficacy and parental influence on Accounting Study Program Students' Interest in Choosing a Career as a Public Accountant.
Pengaruh Persepsi Mahasiswa Terhadap Kompetensi Audit Digital: Peran Mediasi Penggunaan Audit Tools And Linked Archive System (ATLAS) Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Bali I Gede Dirga Surya Arya Widhyadanta; Ikbar Luqyana
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1993

Abstract

Transformasi digital dalam profesi audit menuntut perguruan tinggi menghasilkan lulusan yang memiliki kompetensi audit digital. Namun, penelitian mengenai peran penggunaan Audit Tools and Linked Archive System (ATLAS) dalam menjembatani persepsi mahasiswa terhadap kompetensi audit digital masih terbatas. Penelitian ini bertujuan menganalisis pengaruh persepsi mahasiswa terhadap kompetensi audit digital dengan penggunaan ATLAS sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 100 mahasiswa Jurusan Akuntansi Politeknik Negeri Bali yang telah menggunakan ATLAS, dengan teknik purposive sampling. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa persepsi mahasiswa berpengaruh positif dan signifikan terhadap penggunaan ATLAS dan kompetensi audit digital. Penggunaan ATLAS juga berpengaruh positif serta memediasi secara parsial hubungan tersebut. Kebaruan penelitian terletak pada pengujian peran mediasi ATLAS dalam konteks pendidikan vokasi. Temuan ini berkontribusi pada pengembangan literatur pendidikan audit berbasis teknologi dan menjadi dasar bagi perguruan tinggi dalam meningkatkan kesiapan lulusan menghadapi transformasi digital profesi audit.   Digital transformation in the auditing profession requires higher education institutions to produce graduates with adequate digital audit competencies. However, studies examining the role of the Audit Tools and Linked Archive System (ATLAS) in bridging students’ perceptions and digital audit competencies remain limited. This study aims to analyze the effect of students’ perceptions on digital audit competencies, with the use of ATLAS as a mediating variable. A quantitative approach was employed through a survey of 100 Accounting Department students at Bali State Polytechnic who had used ATLAS, using purposive sampling techniques. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that students’ perceptions have a positive and significant effect on both the use of ATLAS and digital audit competencies. The use of ATLAS also has a positive effect and partially mediates this relationship. The novelty of this study lies in examining the mediating role of ATLAS within the context of vocational higher education. These findings contribute to the literature on technology-based audit education and provide practical implications for universities in enhancing graduates’ readiness to face digital transformation in the auditing profession.
Co-Authors I Gede Dirga Surya Arya Widhyadanta I Gede Nata Mintara I Nyoman Hendra Aryadi