Rayhani, Alzena Diandra (2026) PENGARUH PEMAHAMAN AKUNTANSI DAN ETIKA PROFESI TERHADAP MINAT MENJADI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI UPN “VETERAN” JAWA TIMUR DENGAN SELF-EFFICACY SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of accounting knowledge and professional ethics on accounting students’ interest in pursuing a career as a public accountant. Additionally, this study incorporates self-efficacy as a moderating variable to evaluate whether an individual’s self-confidence strengthens or weakens the relationship between academic competence and moral values regarding this career intention. The researcher employed a quantitative approach using a cross-sectional study design. The study population comprised 343 active students from the 2022 cohort of the Accounting Program at UPN “Veteran” East Java who had completed both introductory and advanced courses as well as an internship program. Using simple random sampling based on the Slovin formula, the researcher selected a sample of 77 respondents. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS 4.0 software. The results indicate that accounting comprehension does not have a significant effect on the interest in becoming a public accountant. Conversely, professional ethics has a positive and significant effect on fostering students’ interest. Self-efficacy was found to significantly moderate the effect of accounting comprehension on interest, but in a negative, weakening direction. This indicates that students with high self-confidence tend not to rely on academic achievement when making career choices. Meanwhile, self-efficacy does not significantly moderate the relationship between professional ethics and students’ interest. These findings confirm that psychological aspects and mental readiness are strategic factors in shaping interest in a career as a public accountant.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Alzena Diandra Rayhani | ||||||||
| Date Deposited: | 10 Jul 2026 03:42 | ||||||||
| Last Modified: | 10 Jul 2026 04:28 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55037 |
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