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All Journal Jurnal Konseling dan Pendidikan Jurnal Ilmiah Ekonomi Islam JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Nusantara Science and Technology Proceedings Ilomata International Journal of Social Science Journal of Mathematics Instruction, Social Research and Opinion Inkubis: Jurnal Ekonomi dan Bisnis Eduvest - Journal of Universal Studies Jurnal Manajemen dan Pemasaran Digital Journal of Islamic Contemporary Accounting and Business Journal of Social Science and Humanities Jurnal Manajemen dan Bisnis (Performa)
Alfira Sofia
Universitas Pendidikan Indonesia
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Efektivitas Program Sertifikasi Terhadap Kesiapan Kerja; Peran Mediasi Efikasi diri pada Fresh Graduate dan Pencari Kerja Hamdani Pratama; Agus Rahayu; Disman Disman; Alfira Sofia
Jurnal Manajemen dan Pemasaran Digital Vol. 4 No. 3 (2026): Jurnal Manajemen dan Pemasaran Digital (Juli - September 2026)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v4i3.792

Abstract

Kesenjangan kompetensi lulusan dengan kebutuhan industri mendorong berkembangnya program sertifikasi kompetensi, namun kepemilikan sertifikat belum tentu menjamin kesiapan psikologis memasuki dunia kerja. Penelitian terdahulu menempatkan efikasi diri sebagai prediktor langsung kesiapan kerja pada mahasiswa, sementara perannya sebagai mediator antara efektivitas sertifikasi terstruktur dan kesiapan kerja pada peserta lembaga sertifikasi profesi jarang diuji. Penelitian ini menguji pengaruh efektivitas program sertifikasi terhadap efikasi diri dan kesiapan kerja, secara langsung maupun melalui mediasi efikasi diri. Survei kuantitatif eksplanatori dilakukan pada 190 peserta bersertifikat LSP BPPTIK, dan data dianalisis menggunakan pemodelan persamaan struktural kuadrat terkecil parsial. Hasil menunjukkan efektivitas sertifikasi berpengaruh positif terhadap efikasi diri dan kesiapan kerja, efikasi diri berpengaruh positif terhadap kesiapan kerja, dan memediasi sebagian pengaruh sertifikasi terhadap kesiapan kerja. Temuan ini membuktikan peran efikasi diri sebagai mekanisme psikologis penghubung sertifikasi dan kesiapan kerja, jalur yang belum banyak diuji sebelumnya.
The Effect of Artificial Intelligence Utilization, Time Pressure, and Audit Experience on Audit Quality Linas Linas; Alfira Sofia; Denny Andriana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3077

Abstract

This study aims to examine the effects of Artificial Intelligence (AI) Utilization, Time Pressure, and Audit Experience on Audit Quality at Public Accounting Firms (KAP) in the Special Capital Region of Jakarta and West Java Province. This study was motivated by the inconsistent findings of previous research and the limited number of studies examining these three factors simultaneously. The study employed a quantitative approach using primary data collected through an online questionnaire. The population consisted of 1,170 auditors working at Public Accounting Firms in Jakarta and West Java. A purposive sampling technique was applied, resulting in 100 auditors who met the criteria of having participated in financial statement audit engagements and having at least one year of work experience. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results of the t-test indicate that AI Utilization, Time Pressure, and Audit Experience each have a significant partial effect on Audit Quality, with significance values of 0.032, 0.005, and 0.000, respectively. These findings indicate that the utilization of AI, time pressure, and audit experience are important factors influencing audit quality in the context of the auditing profession in the era of digital transformation
Co-Authors Agrippina Wiraningtyas, Agrippina Agus Rahayu Allya Roossalyn Assyofa Andriana, Denny Disman Disman Dodi Permadi Hafidudin Hafidudin Hamdani Pratama Ida Farida Adi Prawira Indah Fitriani Lili Adi Wibowo Linas Linas M. Malik Akbar Rohandi Munisa Fayzieva Nur Apandi, R Nelly Saidakhmatov Sarvarbek Sirojiddin Ugli Suci Putri Lestari Syamsul Hadi Senen, Syamsul Hadi Tita Putri Astuti Tri Haryanto Umarova Zulayxo Turzunovna Vanessa Gaffar Yusupov Komaliddin Bakhtiyor Ugli