Meningkatkan Kesiapan Kerja Mahasiswa Akuntansi: Pengaruh Mediasi Self-Efficacy terhadap Creative dan Analytical Thinking Skills
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study aims to examine the relationship between creative thinking skills and analytical thinking skills on accounting students' work readiness by placing self-efficacy as a mediating variable. The problem raised is the low work readiness of graduates due to a mismatch between academic competencies and industry needs. The study applied a quantitative approach with an explanatory research design involving 190 respondents, consisting of final-year students and new graduates of the accounting study program, selected through a purposive sampling technique. Data management was carried out using the SEM-PLS method with outer and inner model evaluation. The results of the analytical showed that creative thinking skills had a positive and significant effect on students' analytical thinking skills, self-efficacy, and work readiness. Conversely, analytical thinking skills did not directly affect work readiness, but had a significant effect on self-efficacy. Self-efficacy was proven to be the most dominant variable influencing work readiness and acted as a mediator in the relationship between variables. In addition, a chain mediation was found where creative thinking skills increased analytical thinking skills, which in turn strengthened self-efficacy. These findings strengthen Social Cognitive Theory by showing that work readiness is not solely influenced by an individual's cognitive capacity, but also by the level of self-confidence in optimizing and implementing existing competencies effectively.
Source: Jurnal Manajemen dan Organisasi
Language: English
Subfield: Education
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7169809477