Pengaruh Karakteristik Personal terhadap Skeptisisme Profesional melalui Digital Literacy sebagai Variabel Mediasi

YOLANDA VIERA EKA PUTRI, Dewi Fatmawati, S.E., M.Ec., Ph.D.

2024 | Skripsi | AKUNTANSI

Penelitian ini menganalisis pengaruh karakteristik personal terhadap skeptisisme profesional, baik secara langsung maupun tidak langsung, dengan digital literacy sebagai pemediasi. Instrumen penelitian ini mengadaptasi skala Mini-IPIP Donnellan et al., (2006) untuk mengukur karakteristik personal, pengukuran digital literacy oleh Ng (2012), serta skala Hurtt (2010) untuk mengukur skeptisisme profesional. Desain penelitian ini menggunakan survei melalui kuesioner yang disebarkan ke berbagai media sosial. Penelitian ini merupakan penelitian kuantitatif dengan analisis statistik PLS-SEM menggunakan software SmartPLS 4. Populasi penelitian ini mencakup mahasiswa S1 Akuntansi angkatan 2020—2022 dari perguruan tinggi negeri (PTN) dan perguruan tinggi swasta (PTS) di seluruh Indonesia, dengan sampel sebanyak  308 mahasiswa. Pengujian data menggunakan analisis koefisien jalur (path coefficient) dan uji signifikansi. Hasil penelitian ini menunjukkan bahwa karakteristik personal extraversion, agreeableness, conscientiousness, dan openness to experience berpengaruh signifikan terhadap digital literacy dan skeptisisme profesional mahasiswa akuntansi. Sementara itu, karakteristik personal neuroticism tidak berpengaruh signifikan terhadap digital literacy dan skeptisisme profesional. Variabel digital literacy berpengaruh signifikan terhadap skeptisisme profesional serta memediasi pengaruh extraversion, agreeableness, dan openness to experience terhadap skeptisisme profesional mahasiswa. 

This research investigates the impact of personal characteristics on professional skepticism, both directly and indirectly, using digital literacy as a mediator. The study instrument uses the Mini-IPIP scale by Donnellan et al. (2006) to assess personal characteristics, Ng's (2012) digital literacy assessment, and the Hurtt’s scale (2010) to assess professional skepticism. The research design includes a survey with questionnaires delivered across several social media. This quantitative study with PLS-SEM statistical analysis performed using SmartPLS 4 software. The research population consists of 308 undergraduate accounting students from both public (State University) and private universities in Indonesia from 2020 to 2022. The collected data were then analyzed using path coefficient analysis and significance tests. The results indicate that personal characteristics of extraversion, agreeableness, conscientiousness, and openness to experience significantly influence digital literacy and professional skepticism among accounting students. Meanwhile, the personal characteristic of neuroticism does not significantly influence digital literacy and professional skepticism. The variable of digital literacy significantly influences professional skepticism and mediates the influence of extraversion, agreeableness, and openness to experience on professional skepticism among students.

Kata Kunci : Karakteristik personal, digital literacy, skeptisisme profesional, extraversion, agreeableness, conscientiousness, neuroticism, openness to experience, mahasiswa akuntansi