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All Journal JURNAL AKUNTANSI DAN AUDITING Ulil Albab
Amanda, Jessica
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Work Readiness Gen Z di Indonesia: Studi tentang Self-Confidence, Career Guidance, dan Work Interest Syahlidi, Goku; Amanda, Jessica
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 4 No. 6: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v4i6.9123

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh self-confidence dan career guidance terhadap work readiness, baik itu secara langsung maupun melalui mediasi work interest pelamar kerja pemula Generasi Z di Indonesia. Populasi dari penelitian ini adalah pelamar kerja pemula Generasi Z di Indonesia dengan sample sebanyak 214 responden. Metode analisis data menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan software Smart PLS 3.0. Hasil penelitian membuktikan adanya pengaruh positif signifikan career guidance terhadap work interest dan work readiness, pengaruh positif signifikan work interest terhadap work readiness dan peran mediasi positif signifikan work interest terhadap hubungan career guidance dan work readiness. Self-confidence tidak berpengaruh terhadap work readiness pelamar kerja pemula Generasi Z Indonesia. Penelitian ini diharapkan berkontribusi bagi Generasi Z yang ada di Indonesia untuk memperhatikan self-confidence dan career guidance untuk meningkatkan work interest dan work readiness mereka.
The Influence Of Digital Transformation, Internal Control and Earning Management on Tax Avoidance Amanda, Jessica; Maryati, Sri; Patmawati, Patmawati
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.1-17

Abstract

This study aims to analyze the influence of digital transformation, internal control, and earning management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The approach used is quantitative using secondary data obtained from the company's annual report. The analysis technique used is multiple linear regression with the help of SPSS version 27. The results of the study indicate that earning management and simultaneously have a significant effect on tax avoidance, while digital transformation and internal control do not show a significant effect partially on tax avoidance. The results of the study are expected to provide insight into how the adoption of digital technology and strengthening internal control systems can minimize tax avoidance practices, as well as how discretionary accruals can affect corporate tax decisions.
Co-Authors Patmawati Patmawati, Patmawati Sri Maryati Syahlidi, Goku