The Effect of Accounting Competence, Digital Self-Efficacy, and Professional Social Media Exposure on The Work Readiness of Accounting Students

Authors

  • Sulpiani Bahrum Universitas Muhammadiyah Palopo
  • Antong Universitas Muhammadiyah Palopo
  • Sofyan Syamsuddin Universitas Muhammadiyah Palopo
  • Indra Kusdarianto Universitas Muhammadiyah Palopo

DOI:

https://doi.org/10.55587/jla.v6i3.381

Keywords:

Accounting Competence, Digital Self-Efficacy, Professional Social Media Exposure, Work Readiness

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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Published

01-09-2026

How to Cite

The Effect of Accounting Competence, Digital Self-Efficacy, and Professional Social Media Exposure on The Work Readiness of Accounting Students. (2026). Jurnal Literasi Akuntansi, 6(3), 678-694. https://doi.org/10.55587/jla.v6i3.381

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