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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Ekonomi KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Journal of Social Science
Jumriaty Jusman
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
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Literasi Fintech, Kompetensi Digital, dan Minat Karir Auditor Digital: Pendekatan Theory of Planned Behavior pada Mahasiswa Akuntansi Jusman, Jumriaty; Masrahati, Masrahati; Nouruzzaman, Ahmad; Purnama, Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3031

Abstract

The rapid digitalization of the accounting and auditing profession has increased demand for digitally skilled auditors, particularly those capable of operating in FinTech-driven environments. This study examines the simultaneous and partial effects of FinTech literacy and digital competency on students’ interest in pursuing a career as a digital auditor, drawing on the Theory of Planned Behavior (TPB) as the underlying theoretical framework. Using a quantitative approach, data were collected from undergraduate accounting students and analyzed using multiple linear regression with SPSS. The results of the F-test indicate that FinTech literacy and digital competency jointly have a significant effect on students’ interest in the digital auditor profession. However, partial testing reveals that both FinTech literacy and digital competency exhibit a negative and significant individual effect on career interest. These findings suggest that higher levels of knowledge and digital skills may simultaneously increase awareness of professional risks, technological complexity, and job demands associated with digital auditing, which in turn can reduce career interest. The results align with TPB by indicating that perceived behavioral control and attitude toward the profession may be shaped not only by competence but also by perceived difficulty and risk. This study contributes to the literature by highlighting the paradoxical role of digital competence and FinTech literacy in career intention formation and provides practical implications for accounting education in designing curricula that balance skill development with career orientation and risk awareness. This study contributes to the literature on digital audit career intentions by demonstrating that advanced digital capabilities may generate ambivalent effects on career interest, particularly through heightened risk perception and job demands. From a practical perspective, the findings imply that accounting curricula and audit education should not only strengthen digital and FinTech competencies but also address career orientation, professional readiness, and realistic perceptions of digital audit work.
The Effect of Organizational Capital On Tax Avoidance With Ceo Over Confidence as Moderator Jumriaty Jusman; Tina Lestari
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i06.118

Abstract

The number of companies reporting losses to avoid taxes increased significantly. This is a concern for the government. The purpose of this study was to examine the effect of organizational capital on tax avoidance with CEO overconfidence as moderator. The samples used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021 through the purposive sampling method. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021 that were selected purposively. The year 2016 is used as the base year to measure variables that require data from the previous year. Data is obtained from financial statements published on www.idx.co.id websites and websites of each company. The results of this study confirm that organizational capital can increase tax avoidance whereas The results of this study confirm that organizational capital can increase tax avoidance.
Co-Authors Fauziah, Ika Firda Nosita Masrahati, Masrahati Nouruzzaman, Ahmad Purnama, Ikhsan Sinta Devit Puspitasari Sinta Devit Puspitasari Tina Lestari Tina Lestari