Pengaruh Sense of Belonging dan Technical Performance terhadap Conscientious Initiatives serta Dampaknya kepada Kemampuan Memanfaatkan Teknologi Audit

Shahnaz Nur Alifah, Arizona Mustika Rini, SE, M. Bus(Acc)., Ph.D., Ak., CA.

2025 | Skripsi | AKUNTANSI

Penelitian ini dilakukan untuk menguji pengaruh sense of belonging dan technical performance terhadap conscientious initiative mahasiswa, serta dampaknya terhadap pemahaman teknologi sebagai indikator performa saat magang di Kantor Akuntan Publik (KAP). Partisipasi dalam kegiatan Audit Workshop yang diselenggarakan oleh Ikatan Mahasiswa Akuntansi Gadjah Mada (IMAGAMA) FEB UGM digunakan sebagai konteks pengembangan sense of belonging mahasiswa. Responden dalam penelitian ini merupakan peserta Audit Workshop tahun 2023 dan 2024 yang telah/sedang menjalani magang di KAP. Penelitian ini menggunakan teori sense of belonging (Kahu & Nelson, 2018) serta teori technical performance dan conscientious initiative (Campbell & Wiernik, 2015). Data dikumpulkan melalui kuesioner dan permohonan data penilaian magang kepada Ketua dan Tim Akademik Program Studi S1 Akuntansi FEB UGM. Pengolahan data dilakukan dengan menggunakan teknik Partial Least Square-Structural Equation Modelling (PLS-SEM) dengan uji hipotesis path coefficient. Hasil oleh data menunjukkan adanya pengaruh antara sense of belonging dan technical performance terhadap conscientious initiative yang selanjutnya berpengaruh kepada pemahaman teknologi sebagai salah satu indikator penilaian magang mahasiswa.

This study aims to examine the influence of sense of belonging and technical performance on students’ conscientious initiative, as well as their impact on technology understanding as an indicator of internship performance at Public Accounting Firms. Participation in the Audit Workshop organized by Ikatan Mahasiswa Akuntansi Gadjah Mada (IMAGAMA) FEB UGM is used as a context for fostering students’ sense of belonging. The respondents in this study were participants of the 2023 and 2024 Audit Workshops who have completed or are currently undertaking internships at Public Accounting Firms. This study adopts the theory of sense of belonging (Kahu & Nelson, 2018) and the theory of technical performance along with conscientious initiative (Campbell & Wiernik, 2015). Data were collected through questionnaires and internship performance records obtained from the Head and Academic Team of the Undergraduate Accounting Program at FEB UGM. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with path coefficient hypothesis testing. The results show that sense of belonging and technical performance influence conscientious initiative, which in turn affect students’ understanding of technology as an indicator of internship performance. 

Kata Kunci : Audit Simulations, job performance, student participation