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All Journal Jurnal Literasi Akuntansi
Sulpiani Bahrum
Universitas Muhammadiyah Palopo
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Kompetensi Akuntansi, Self-Efficacy Digital , dan Eksposur Media Sosial Profesional Terhadap Kesiapan Kerja Mahasiswa Akuntansi Sulpiani Bahrum; Antong; Sofyan Syamsuddin; Indra Kusdarianto
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.381

Abstract

Purpose: This study aims to analyze the effect of accounting competence, digital self-efficacy, and professional social media exposure on the work readiness of accounting students. Method: This research employed a quantitative method with a causal associative approach. Data were collected through questionnaire distribution using a Likert scale. The population of this study consisted of all accounting students from the 5th to the 8th semester, totaling 150 students. The sampling technique used was non-probability sampling with an accidental sampling approach, resulting in a sample of 109 respondents. The data analysis techniques used were multiple linear regression analysis, partial test (t-test), and simultaneous test (F-test). Finding: The results indicate that accounting competence, digital self-efficacy, and professional social media exposure have a positive and significant effect on the work readiness of accounting students. Partially, all three variables significantly influence work readiness. Simultaneously, the three variables also have a significant effect on work readiness. Novelty: This study provides updated empirical evidence by integrating accounting competence, digital self-efficacy, and professional social media exposure into a single model explaining the work readiness of accounting students, an area that remains relatively limited in the context of private universities in Eastern Indonesia.
Co-Authors Antong Indra Kusdarianto, Indra Sofyan Syamsuddin