PERAN GENDER DALAM MEMODERASI PENGARUH SELF BELIEF DAN CAREER RELATED SELF ESTEEM TERKAIT KARIER TERHADAP KEPUTUSAN KARIER MAHASISWA AKUNTANSI DI KALIMANTAN SELATAN - Hamdani, Hamdani; Arifuddin, Arifuddin; Mediaty, Mediaty; Mutmainah, Mutmainah (Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo, 2026)
ABSTRAK Fenomena rendahnya representasi perempuan di posisi strategis profesi akuntansi, meskipun partisipasi mereka dalam pendidikan tinggi mengalami peningkatan signifikan, menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk menguji pengaruh self-belief dan career-related self-esteem terhadap keputusan karier mahasiswa akuntansi di Kalimantan Selatan, serta memeriksa peran gender sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif melalui survei terhadap 100 mahasiswa aktif program studi akuntansi di berbagai perguruan tinggi di Kalimantan Selatan, dengan teknik purposive sampling. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa self-belief dan career-related self-esteem memiliki pengaruh signifikan terhadap keputusan karier mahasiswa, dengan gender memoderasi hubungan tersebut. Kesimpulan penelitian menyatakan bahwa keputusan karier mahasiswa merupakan hasil interaksi kompleks antara faktor psikologis dan sosial, sehingga menekankan perlunya penguatan atribut psikologis secara setara lintas gender dalam konteks pendidikan akuntansi.Kata kunci: Self-belief, Career-Related Self-Esteem, Gender, Keputusan Karier, Mahasiswa Akuntansi.ABSTRACTThe phenomenon of low representation of women in strategic positions within the accounting profession, despite increasing participation in higher education, serves as the backdrop for this study. This research aims to test the influence of self-belief and career-related self-esteem on accounting students' career decisions in South Kalimantan, along with examining gender as a moderating variable. A quantitative approach involving surveys of 100 active accounting students from various universities in South Kalimantan was adopted, employing purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Findings indicate that self-belief and career-related self-esteem significantly impact students' career decisions, with gender moderating this relationship. The conclusion posits that students' career decisions arise from the intricate interplay of psychological and social factors, thereby emphasizing the need for equal enhancement of psychological attributes across genders in accounting education.Keywords: Self-belief, Career-Related Self-Esteem, Gender, Career Decision, Accounting Students.