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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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2025-05-01
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| Series: | Jurnal Akademi Akuntansi |
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| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/39476 |
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| author | Suyanto Atikah Nur 'Aini Fuadhillah Kirana Putri |
| author_facet | Suyanto Atikah Nur 'Aini Fuadhillah Kirana Putri |
| author_sort | Suyanto |
| collection | DOAJ |
| description |
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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| format | Article |
| id | doaj-art-b98bbf445eaf488e8f074f5ca93adde8 |
| institution | DOAJ |
| issn | 2715-1964 2654-8321 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Akademi Akuntansi |
| spelling | doaj-art-b98bbf445eaf488e8f074f5ca93adde82025-08-20T03:12:53ZengUniversitas Muhammadiyah MalangJurnal Akademi Akuntansi2715-19642654-83212025-05-018210.22219/jaa.v8i2.39476Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant?Suyanto0Atikah Nur 'Aini1Fuadhillah Kirana Putri2aculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, IndonesiaFaculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, IndonesiaFaculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia 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. https://ejournal.umm.ac.id/index.php/jaa/article/view/39476Accounting Students’ Career InterestJob OpportunitiesSelf-ConfidenceTax ConsultantTaxation Knowledge |
| spellingShingle | Suyanto Atikah Nur 'Aini Fuadhillah Kirana Putri Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? Jurnal Akademi Akuntansi Accounting Students’ Career Interest Job Opportunities Self-Confidence Tax Consultant Taxation Knowledge |
| title | Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? |
| title_full | Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? |
| title_fullStr | Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? |
| title_full_unstemmed | Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? |
| title_short | Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? |
| title_sort | does job opportunities moderate self confidence and tax knowledge on accounting student interest as tax consultant |
| topic | Accounting Students’ Career Interest Job Opportunities Self-Confidence Tax Consultant Taxation Knowledge |
| url | https://ejournal.umm.ac.id/index.php/jaa/article/view/39476 |
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