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Universitas 17 Agustus 1945 Jakarta
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Pengaruh Literasi Akuntansi, Literasi Perpajakan, dan Literasi Digital Terhadap Minat Bekerja di Kantor Akuntan Publik Dengan Growth Mindset Sebagai Pemoderasi Tambun, Sihar; Naftali, Jeannike; Sitorus, Frangky Yosua; Sirait, Swanto; Sitorus, Riris Rotua
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9001

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi, literasi perpajakan, dan literasi digital terhadap minat bekerja di Kantor Akuntan Publik dengan growth mindset sebagai variabel pemoderasi. Profesi akuntan publik memiliki peran penting dalam sistem keuangan negara, namun masih terbatas jumlah tenaga profesional di bidang ini dibandingkan dengan kebutuhan pasar. Meskipun profesi ini identik dengan lulusan Sarjana Akuntansi, terdapat sejumlah faktor yang mempengaruhi minat mahasiswa untuk bekerja di Kantor Akuntan Publik, seperti pengakuan profesional, penghargaan finansial, dan lingkungan kerja. Literasi dalam akuntansi, perpajakan, dan digital diyakini dapat meningkatkan minat bekerja di profesi ini. Literasi akuntansi membantu individu dalam pengelolaan keuangan dan pengambilan keputusan keuangan yang bijak, literasi perpajakan meningkatkan pemahaman terhadap kewajiban perpajakan, sedangkan literasi digital mendukung transformasi digital yang mempermudah pekerjaan dalam sektor keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara ketiga bentuk literasi tersebut dan minat bekerja, serta peran moderasi growth mindset. Hasil penelitian diharapkan memberikan wawasan tentang bagaimana faktor-faktor tersebut mempengaruhi minat bekerja di Kantor Akuntan Publik, serta bagaimana growth mindset dapat meningkatkan pengaruh literasi terhadap keputusan karier mahasiswa di bidang akuntansi. Penelitian ini berkontribusi dalam memperkaya literatur terkait dengan profesi akuntan publik dan memberikan rekomendasi untuk meningkatkan minat bekerja di sektor ini melalui pengembangan literasi yang relevan
Pengaruh Likuiditas, Total Asset Turnover dan Earnings Quality terhadap Firm Value dengan Tax Planning sebagai Pemoderasi pada Perusahaan Properti dan Real Estate di BEI Tambun, Sihar; Ferawati, Ferawati; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9028

Abstract

This study aims to examine the effect of liquidity, total asset turnover, and earnings quality on firm value, as well as to analyze the moderating role of tax planning in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling method used is purposive sampling based on specific criteria, resulting in 30 companies as the research sample. Data were analyzed using panel data regression with the best model selected through Chow, Lagrange Multiplier, and Hausman tests, followed by classical assumption and hypothesis testing. The results indicate that liquidity and total asset turnover have a positive and significant effect on firm value, while earnings quality has no significant effect. Furthermore, tax planning strengthens the relationship between liquidity and firm value but does not strengthen the relationship between total asset turnover and earnings quality with firm value
Pengaruh Pemahaman Akuntansi, Literasi Perpajakan dan Literasi Wirausaha terhadap Minat Menjadi Konsultan Pajak dengan Literasi Teknologi sebagai Pemoderasi Tambun, Sihar; Nurjamilah, Siti; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9030

Abstract

This study aims to analyze the influence of accounting understanding, tax literacy, and entrepreneurial literacy on the interest in becoming a tax consultant, with technological literacy as a moderating variable. The research employs a quantitative approach using a survey method with 178 accounting students from several universities in Indonesia as respondents. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 3.0 software. The results show that accounting understanding and tax literacy have a positive and significant effect on the interest in becoming a tax consultant. In contrast, entrepreneurial literacy, technological literacy, and the moderating effect of technological literacy are not significant. The coefficient of determination (R²) value of 0.462 indicates that the independent variables explain 46.2% of the variation in the interest in becoming a tax consultant. These findings confirm that mastery of accounting concepts and understanding of the tax system remain the primary factors influencing students’ interest in pursuing a career as a tax consultant. Meanwhile, entrepreneurial and technological literacy have not yet become dominant factors in career decision-making in the taxation field. This research provides insights for educational institutions to strengthen practice-based accounting and digital taxation curricula to enhance students’ readiness to face the transformation of the taxation profession in the digital era
Pengaruh Literasi Akuntansi, Literasi Perpajakan dan Literasi Teknologi Informasi Terhadap Minat Berkarir Menjadi Akuntan Publik dengan Kemampuan Berpikir Kritis Sebagai Pemoderasi Tambun, Sihar; Setyowati, Riska Dewi; Julito, Kiko Armenita
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9121

Abstract

This study aims to prove the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. Then prove the moderating impact of critical thinking on the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The statistical analysis method used is multivariate analysis with structural equation modeling, to prove the direct effect and moderating effect hypotheses. The analysis uses Smart PLS 4 software. The research sample is 151 accounting students with the determination of the number of samples using the Hair method. The results of the study prove that directly accounting literacy, information technology literacy, and critical thinking skills have a positive impact on career interest as a public accountant. Meanwhile, critical thinking skills are unable to strengthen the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The implication is that critical thinking skills cannot synergize with accounting literacy, tax literacy and information technology literacy to increase interest in pursuing a career as a public accountant.
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Ani Haryati Ani Haryati Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby Reza Bobby, Bobby Christin, Lenna Darnis, Rahmi Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Ferawati Ferawati Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Gea, Yosef Yunianto Gianida Utari Gunawan Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jian Ariani Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Mevia, Davhina Resta Mofun, Soviya Naomi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Naftali, Jeannike Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri Nurjamilah, Siti Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly PRASETYO ADI NUGROHO, PRASETYO ADI Prasetyo, Sisman Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Rio Johan Putra Riris Rotua Sitorus Riskiah, Susi Handayani Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Setyowati, Riska Dewi Sihombing, Juslen Justinus Sirait, Swanto Siti Barokah, Siti Siti Nurjanah Sitorus, Frangky Yosua Soetiuono, Agus Sovia Nomi Mofun Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita