Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant?
Purpose: The main objective of this study is to investigate how self-confidence and knowledge of taxation impact the accounting students’ interest in pursuing careers as tax consultants and also considering the influence of job opportunities as the moderating factor. Methodology/approach: The stu...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Malang
2025-05-01
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| Series: | Jurnal Akademi Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/39476 |
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| Summary: | Purpose: The main objective of this study is to investigate how self-confidence and knowledge of taxation impact the accounting students’ interest in pursuing careers as tax consultants and also considering the influence of job opportunities as the moderating factor.
Methodology/approach: The study involved accounting students from universities across Indonesia. A snowball sampling method was employed to gather data from 371 respondents across 54 institutions. IBM SPSS Statistics 25 was employed to conduct a linear regression analysis for data processing, while Miscrosoft Excel was utilized for data tabulation.
Findings: The findings demonstrate that both self-confidence and taxation knowledge significantly influence accounting students’ career interest as tax consultant. Moreover, the study reveals that job opportunities significantly moderate the relationship between self-confidence, taxation knowledge, and students career interest as tax consultant.
Practical and Theoretical contribution/Originality: The research offers valuable insights for educational institutions and relevant stakeholders. These insights can be used to develop programs aimed at enhancing students taxation knowledge and self-confidence, ultimately fostering greater interest in pursuing a career as a tax consultant.
Research Limitation: The study employed a questionnaire as the primary method for data collection. Questionnaires allow respondents to express their choices freely.
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| ISSN: | 2715-1964 2654-8321 |