Meningkatkan Kesiapan Kerja Mahasiswa Akuntansi: Pengaruh Mediasi Self-Efficacy terhadap Creative dan Analytical Thinking Skills

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.