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All Journal VALENSI Jurnal Manajemen Magister Darmajaya Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Interprof Jurnal Pengabdian Perikanan Indonesia Literacy: Jurnal Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Jurnal Ekonomika Dan Bisnis Journal of Scientific Research, Education, and Technology Jurnal Riset Akuntansi Soedirman (JUMPER) Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Academia Open Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Dewi, Anita Kusuma
Politeknik Negeri Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Determinants of Tax Consultant Career Interest Among Accounting Graduates Putu Edi Sutrisna; Anita Kusuma Dewi; Damayanti Damayanti
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.15132

Abstract

General Background The growing number of registered taxpayers increases demand for tax professionals, while the number of tax consultants remains comparatively limited. Specific Background Accounting graduates possess competencies relevant to taxation but consider multiple internal and external factors when choosing a professional pathway. Knowledge Gap Previous findings regarding work environment, self-motivation, self-efficacy, and tax knowledge are inconsistent and are frequently based on students or professions other than tax consulting. Aims Grounded in the Theory of Planned Behavior, this quantitative survey examines work environment, self-motivation, self-efficacy, and tax knowledge in relation to interest in pursuing a tax consultant career among 168 accounting graduates. Data were analyzed using multiple linear regression in SPSS 26. Results Work environment, self-motivation, and tax knowledge showed positive and significant statistical relationships with career interest, whereas self-efficacy was not statistically significant. Simultaneously, the four variables were significant and accounted for 63% of the variation in career interest. The findings indicate stronger roles for subjective norm and attitude toward behavior than for perceived behavioral control. Novelty The study applies the Theory of Planned Behavior to accounting graduates rather than limiting analysis to students and jointly examines internal and external career-choice factors in the tax consulting context. Implications Career development initiatives can prioritize supportive work conditions, intrinsic motivation, and tax knowledge, while future research should examine additional variables and alternative analytical approaches. Highlights: Work environment, intrinsic motivation, plus fiscal knowledge showed positive significant coefficients. The four-factor model jointly explained 63% of variance within the dependent outcome. Subjective norm plus attitude toward behavior were more prominent than perceived behavioral control. Keywords: Career Interest, Self-Efficacy, Self-Motivation, Tax Knowledge, Work Environment
THE EFFECT OF GREEN ACCOUNTING, LEVERAGE, AND FIRM SIZE ON SUSTAINABILITY REPORT DISCLOSURE Lulu Ardelia Kholillah; Anita Kusuma Dewi; Fitri Mareta
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3471

Abstract

Purpose: This study examines the effect of green accounting, leverage, and firm size on sustainability report (SR) disclosure among agribusiness companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study is grounded in legitimacy theory and agency theory. Research Methodology: This quantitative explanatory study uses secondary data from annual reports and sustainability reports. Purposive sampling selected 10 companies and generated 50 initial firm-year observations. Green accounting is measured by the ratio of environmental cost to net profit, leverage by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets, and SR disclosure by the Sustainability Report Disclosure Index (SRDI) based on the applicable GRI Standards. The data were analyzed using pooled multiple linear regression with IBM SPSS Statistics 26. A Cochrane–Orcutt transformation was applied after the initial model indicated autocorrelation. Results: Green accounting has a positive and significant association with SR disclosure (t = 2.594; Sig. = 0.013). Leverage is not statistically significant (t = −0.439; Sig. = 0.663). Firm size has a positive and significant association with SR disclosure (t ≈ 3.87; Sig. < 0.001) and the largest standardized coefficient. The overall model is significant (F = 7.667; Sig. < 0.001), while its explanatory power is moderate, with an Adjusted R² of 0.294. Conclusions: SR disclosure in the sampled companies is more closely associated with environmental-cost intensity and organizational capacity than with debt structure. Limitations: The findings are limited by the small purposive sample, the use of pooled regression for firm-year data, the non-identical coverage of GRI 2016 and GRI 2021 indicators, the positive-net-profit selection criterion, and the absence of an independent coding-reliability test. Contributions: The study contributes sector-specific evidence by operationalizing green accounting through an environmental-cost ratio rather than a disclosure dummy and by identifying implications for managers, investors, and regulators
Co-Authors Agus Sunaryo Ahadi Rerung, Agus Sunaryo Ahmad Solihin Ahmad, Musafa Alicia Wido Belinda Allen A. CH. Manongko anggraini, Depita Annisa Putri Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Betti Widianingsih Dahlia Fatiyana Putri Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Desi Suci Handayani Destia Pentiana Dian Nirmala Dewi Dinda Aura Malika Dwi Desmiyeni Putri Dwi Puji Hartono Edi Pramono Eka Jatmiko Sulistio Wati Eko Hari Tiarto Epferiyansah, Adit Epro Barades Evi Yuniarti Fitri Mareta Fitri Mareta, Fitri Fitri Melawati Handayani, Refti Puput Hardini Ariningrum Hasiatul Aini Henry Kurniawan Heriyanto Saputra Iralia, Athifah Milda issomatusaada issomatusaada Jerry Rommy Herter Wuisang Khoirunnisa, Rizka Kuriawan, Henry Kurnianti, Mega Ayu Kurniawan, Umarudin Kusuma , Anita Lihan Puspo R Linuwih Aluh Pratitis ludwiga, Sevira Adellia Lulu Ardelia Kholillah Maulidia Berlianti Maya Arieska Mega Ayu Kurnianti Mislan Sihite Muhammad Lubara Muliawati Handayani Nadisa Theresia Putri Ni Siluh Putu Nuryanti Noer, Irmayani Noerismayanti Noerismayanti Nuning Mahmudah Noor Nur Indariyanti Nur Ratnasari Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Fatimah Pangesti, Bella Pramesti, Pamela Gita Putu Edi Sutrisna Raa’fiuddin Al Ichlas Ramadan, Ivan Mahardika Rerung, Ahadi Ridwansyah, Eksa Rizky Hermayanti Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sani, Cici Sabrina Kirani Sari, Dela Puspita Sekar Woro Wulandari Trinurwati, Endah Utomo, Bekti Wulandari Yeny Rokhilawati Yossi Hendriati Yuniarti, Evi Yunior Pasagi Yunior Pasagi Yusri, Amrina Zeanette T Lisbet