PERAN GENDER DALAM MEMODERASI PENGARUH SELF BELIEF DAN CAREER RELATED SELF ESTEEM TERKAIT KARIER TERHADAP KEPUTUSAN KARIER MAHASISWA AKUNTANSI DI KALIMANTAN SELATAN

Hamdani Hamdani, Arifuddin Arifuddin, Mediaty Mediaty, Mutmainah Mutmainah

Abstract


ABSTRAK

Fenomena rendahnya representasi perempuan di posisi strategis profesi akuntansi, meskipun partisipasi mereka dalam pendidikan tinggi mengalami peningkatan signifikan, menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk menguji pengaruh self-belief dan career-related self-esteem terhadap keputusan karier mahasiswa akuntansi di Kalimantan Selatan, serta memeriksa peran gender sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif melalui survei terhadap 100 mahasiswa aktif program studi akuntansi di berbagai perguruan tinggi di Kalimantan Selatan, dengan teknik purposive sampling. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa self-belief dan career-related self-esteem memiliki pengaruh signifikan terhadap keputusan karier mahasiswa, dengan gender memoderasi hubungan tersebut. Kesimpulan penelitian menyatakan bahwa keputusan karier mahasiswa merupakan hasil interaksi kompleks antara faktor psikologis dan sosial, sehingga menekankan perlunya penguatan atribut psikologis secara setara lintas gender dalam konteks pendidikan akuntansi.

Kata kunci: Self-belief, Career-Related Self-Esteem, Gender, Keputusan Karier, Mahasiswa Akuntansi.

ABSTRACT

The phenomenon of low representation of women in strategic positions within the accounting profession, despite increasing participation in higher education, serves as the backdrop for this study. This research aims to test the influence of self-belief and career-related self-esteem on accounting students' career decisions in South Kalimantan, along with examining gender as a moderating variable. A quantitative approach involving surveys of 100 active accounting students from various universities in South Kalimantan was adopted, employing purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Findings indicate that self-belief and career-related self-esteem significantly impact students' career decisions, with gender moderating this relationship. The conclusion posits that students' career decisions arise from the intricate interplay of psychological and social factors, thereby emphasizing the need for equal enhancement of psychological attributes across genders in accounting education.

Keywords: Self-belief, Career-Related Self-Esteem, Gender, Career Decision, Accounting Students.


Keywords


Self-belief, Career-Related Self-Esteem, Gender, Keputusan Karier, Mahasiswa Akuntansi.

References


Abkhezr, P., & Gaderer, C. (2023). Influences on Career Decisions: Collaborative systemic exploration of career influences with young Australian undergraduates. Journal of Vocational Education & Training, 75(2), 215–236. https://doi.org/10.1002/joec.12221

Alarifi, A., Bajaba, S., & Basahal, A. (2024). From self-commitment to career crafting: The mediating role of career adaptability and the moderating role of job autonomy. Acta Psychologica, 248, 104387. https://doi.org/10.1016/j.actpsy.2024.104387

Aslam, A., & Siddiqui, D. A. (2024). Impact of Career Related Aspirations on Purposeful Career and Life in Millennials: Moderating and Mediatory Role of Perceived Fit and Career Related Aspirations. European Journal of Business and Management Research, 9(1), 18–29. https://doi.org/10.24018/ejbmr.2024.9.1.583

Bandura, A. (1997). Self-efficacy: The exercise of control. W. H. Freeman and Company.

Baumeister, R. F., Campbell, J. D., Krueger, J. I., & Vohs, K. D. (2003). Does high self-esteem cause better performance, interpersonal success, happiness, or healthier lifestyles? Psychological Science in the Public Interest, 4(1), 1–44.

Baydhowi, U. P., Prathama, A. G., Madalina Ali, M., Syahputra, W., & Iskandar, T. B. Z. (2022). Perception of Threat and National Identity: Investigation of the mediating role of collective self esteem. Preprints.org. https://ssrn.com/abstract=4105022

Bui, H. T., & Ziebell, M. L. (2018). Women in accounting leadership: A systematic literature review. Journal of Accounting & Organizational Change, 14(4), 517–542.

Carroll, P., & Amideo, A. E. (2024). Gender equality: opportunities and challenges for the OR community. Journal of the Operational Research Society, 75(6), 1011–1029. https://doi.org/10.1080/01605682.2024.2343343

Dutton, J. E., & Heaphy, E. D. (n.d.). The power of high-quality connections. In K. S. Cameron (Ed.), Positive organizational scholarship: Foundations of a new discipline. (This entry is incomplete, the source only provides the first author for the book chapter and the title of the book is missing)

Fini, R., Meoli, A., & Sobrero, M. (2022). University Graduates' Early Career Decisions and Interregional Mobility: Self-Employment vs. Salaried Job. Regional Studies, 56(6), 972–988. https://ssrn.com/abstract=4055131

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Publishing Inc.

Heslin, P. A. (2005). Self- and Other-Referent Criteria of Career Success. Journal of Career Assessment, 13(2), 175–194. https://doi.org/10.1177/1069072704270295

Heslin, P. A., & Turban, D. B. (2016). Enabling career success as an emergent process. Organizational Dynamics, 45(2), 155–164. https://ssrn.com/abstract=2856372

Hood, C. (1995). The 'new public management' in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2-3), 93–109.

International Labour Organization. (2020). Gender pay gap: A global overview. ILO.

Jayanti, V. D., & Hermawan, S. (2023). Peran Gender Sebagai Variabel Moderasi Pada Keputusan Pembelian Digital. Jurnal Inovasi Pendidikan Ekonomi Akuntansi, 1(1), 1–11.

Jenkins, J. G., & Walters, S. L. (2020). Gender and careers in public accounting: A review of the literature. Accounting, Organizations and Society, 83, 101128.

Kitada, S., & Harada, Y. (2019). Gender differences in career aspirations: An analysis of vocational education students in Japan. Journal of Vocational Behavior, 114, 103309.

Lee, H., & Lee, H. (2024). Career identity among children leaving out-of-home care: Implications on Self-Esteem and Self-efficacy. Children and Youth Services Review, 162, 107727. https://doi.org/10.1016/j.childyouth.2024.107727

Ligoyligoy, J. M. (2025). Value Systems, Self-esteem, and Career Choices among IP Latchkey Students: A Descriptive Correlation Study. Psychology and Education: A Multidisciplinary Journal, 31(6), 595–604. https://doi.org/10.5281/zenodo.14797890

Loan, L. T. M., Thu, N. T. A., Thanh, T. T. P., & Hoang, N. H. (2025). Career-related parent support and career decision-making self-efficacy among Vietnamese university students: The moderating role of gender. Multidisciplinary Science Journal, 7(1), 1–13. https://doi.org/10.31893/multiscience.2025382

Mahajan, P. (2024). Co-creating academic career self-efficacy: exploring academic career segments, mediating and moderating influences in engineering education trajectory. Frontiers in Education, 9, 1359848. https://doi.org/10.3389/feduc.2024.1359848

Manjoo, N., Rajlal, A., & Utete, R. (2023). The Influence of Career Pathing Practice on Employee Retention: Evidence from a Leading Organisation in South Africa. The Seybold Report, 18(9), 1–15. https://osf.io/bn62c

Meoli, A., Fini, R., Sobrero, M., & Wiklund, J. (2019). How entrepreneurial intentions influence entrepreneurial career choices: The moderating influence of social context. Journal of Business Venturing, 34(3), 481–499. https://ssrn.com/abstract=3472955

Minh Pham, B. Q. L., & Ngoc Bui, A. T. (2024). Career exploration and its influence on the relationship between self-efficacy and career choice: The moderating role of social support. Heliyon, 10(10), 31808. https://doi.org/10.1016/j.heliyon.2024.e31808

Nasiyati, N., Sugiyo, S., & Sunawan, S. (2022). Gender Differences in Career Decision-making Self-efficacy. Jurnal Bimbingan Konseling, 11(2), 152–157. https://doi.org/10.5281/zenodo.14797890

Özbilen, U., Güven, A. Z., Yigit, Ö., Karad, Ö. T., & Banaz, E. (2024). Mediating role of career sustainability in the relationship between teachers' self-efficacy and job satisfaction and subject well-being. Heliyon, 10(7), e38120. https://doi.org/10.1016/j.heliyon.2024.e38120

Robertson, C., & Abkhezr, P. (2023). Reconstructing Stories of Career Adaptability Through the Integrative Structured Interview for Undergraduate University Students. Journal of Career Assessment, 31(4), 1–20. https://doi.org/10.1177/10690727231205302

Royle, M. T., Fox, G., & Gonzalez, L. (2016). The Interactive Effects of Self-efficacy and Informal Accountability for Others on Career Engagement. International Journal of Management and Marketing Research, 9(1), 29–45. https://www.theibfr.com/wp-content/uploads/2016/06/IJMMR-V9N1-2016.pdf

Sato, K., Hashimoto, Y., & Owan, H. (2019). Gender differences in Career. Journal of The Japanese and International Economies, 53, 101028. https://doi.org/10.1016/j.jjie.2019.101028

Silander, C., Haake, U., Lindberg, L., & Riis, U. (2022). Nordic research on gender equality in academic careers: a literature review. European Journal of Higher Education, 12(1), 72–97. https://doi.org/10.1080/21568235.2021.1895858

Spence, A. M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374.

World Economic Forum. (2023). Global Gender Gap Report 2023. World Economic Forum.

Zhao, X., Huang, S., Zhang, J., & Dang, J. (2024). The relationship between perceptions of school climate, core self-evaluations and self-affliction tendency of secondary vocational students: The moderating effect of career adaptability. Preprints.org. https://ssrn.com/abstract=4894019

Zhu, D., Kim, P. B., Milne, S., & Park, I.-J. (2024). How does the career commitment of hospitality employees change across career stages? A multilevel investigation into occupational self-efficacy and family support. International Journal of Hospitality Management, 120, 103748. https://doi.org/10.1016/j.ijhm.2022.103365




DOI: http://dx.doi.org/10.35906/jurakun.v12i1.2509

Article Metrics

Abstract view : 351 times
PDF (Bahasa Indonesia) - 395 times

Copyright (c) 2026 Hamdani Hamdani, Arifuddin Arifuddin, Mediaty Mediaty, Mutmainah Mutmainah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.