Jurnal Literasi Akuntansi
Vol 6 No 3 (2026): September 2026

Pengaruh Kompetensi Akuntansi, Self-Efficacy Digital , dan Eksposur Media Sosial Profesional Terhadap Kesiapan Kerja Mahasiswa Akuntansi

Sulpiani Bahrum (Universitas Muhammadiyah Palopo)
Antong (Universitas Muhammadiyah Palopo)
Sofyan Syamsuddin (Universitas Muhammadiyah Palopo)
Indra Kusdarianto (Universitas Muhammadiyah Palopo)



Article Info

Publish Date
01 Sep 2026

Abstract

Purpose: This study aims to analyze the effect of accounting competence, digital self-efficacy, and professional social media exposure on the work readiness of accounting students. Method: This research employed a quantitative method with a causal associative approach. Data were collected through questionnaire distribution using a Likert scale. The population of this study consisted of all accounting students from the 5th to the 8th semester, totaling 150 students. The sampling technique used was non-probability sampling with an accidental sampling approach, resulting in a sample of 109 respondents. The data analysis techniques used were multiple linear regression analysis, partial test (t-test), and simultaneous test (F-test). Finding: The results indicate that accounting competence, digital self-efficacy, and professional social media exposure have a positive and significant effect on the work readiness of accounting students. Partially, all three variables significantly influence work readiness. Simultaneously, the three variables also have a significant effect on work readiness. Novelty: This study provides updated empirical evidence by integrating accounting competence, digital self-efficacy, and professional social media exposure into a single model explaining the work readiness of accounting students, an area that remains relatively limited in the context of private universities in Eastern Indonesia.

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Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...