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Devitra Rizkia; Rudi Ginting; Dian Galuh

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

Ayu Hartini, Aulia; Liana, Duta; Johanes Johanes

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Patient-Centered Care (PCC) is a healthcare approach that places the patient at the center of every interaction and clinical decision-making. However, a preliminary study at Tarumajaya Hospital showed that 58% of healthcare workers had not yet optimally implemented the PCC approach. This study aimed to analyze the influence of self-efficacy and social support on the implementation of Patient-Centered Care, with safety culture as a mediating variable, at Tarumajaya Hospital. The research method used was quantitative analytic with a cross-sectional design. The study sample used a saturated sampling technique of 132 healthcare workers, consisting of doctors, nurses, and medical support staff. Data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that self-efficacy and social support had a positive and significant effect on safety culture and PCC implementation. Safety culture also had a positive and significant effect on PCC implementation. Furthermore, safety culture was shown to mediate the influence of self-efficacy and social support on PCC implementation. The coefficient of determination value indicates that the model has strong ability to explain variations in PCC.

Fishy Dirgahastyan Provita; Elly Arliani

International Journal of Mathematics and Science Education 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to: (1) Determine the effect of the discovery learning model with the aptitude treatment interaction strategy on the mathematical concept comprehension and self-efficacy of 10th-grade students at SMA Negeri 3 Tarakan; (2) Determine the effect of the discovery learning model with the aptitude treatment interaction strategy on the mathematical concept comprehension of 10th-grade students at SMA Negeri 3 Tarakan; (3) Determine the effect of the discovery learning model with the aptitude treatment interaction strategy on the self-efficacy of 10th-grade students at SMA Negeri 3 Tarakan. The research population included all tenth-grade students of SMA Negeri 3 Tarakan in the 2024/2025 academic year. The research sample consisted of two classes selected randomly: one experimental class receiving discovery learning with an aptitude treatment interaction strategy and one control class receiving conventional learning. The research instruments consisted of a test measuring mathematical concept understanding on trigonometry material and a self-efficacy questionnaire. The data obtained were tested for prerequisites through normality and homogeneity tests before being analyzed using inferential statistical tests in the form of an independent samples t-test with the assistance of SPSS software version 26.0. The research results show that the implementation of the discovery learning model with the aptitude-treatment interaction strategy has a significant impact on students' mathematical concept understanding and self-efficacy simultaneously, with a significance value of 0.006 < 0.05. Partially, this learning model has a significant effect on students' mathematical concept understanding, with a significance value of 0.018 < 0.05. However, the effect of the discovery learning model with the aptitude-treatment interaction strategy on students' self-efficacy is not statistically significant, as indicated by a significance value of 0.089 > 0.05, even though there is a tendency for increased self-efficacy among students participating in the experimental class learning. Nevertheless, the influence of the discovery learning model with the aptitude treatment interaction strategy on students' self-efficacy is not statistically significant in partial terms, although there is a tendency for an increase in self-efficacy among students participating in the experimental class. These findings suggest that the discovery learning model with the aptitude treatment interaction strategy is effective in improving students' understanding of mathematical concepts in trigonometry material and has the potential to support the development of self-efficacy in mathematics learning.

Bulan Syitazahra; Niken Sukesi

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The postpartum period is a critical transitional phase during which women are vulnerable to psychological disturbances, particularly postpartum depression. Psychological distress may undermine maternal confidence, including the perceived ability to breastfeed effectively. This study aimed to examine the relationship between breastfeeding self-efficacy and postpartum depression among postpartum mothers. A quantitative cross-sectional design was employed involving 45 respondents selected through total sampling. Depressive symptoms were assessed using the Edinburgh Postnatal Depression Scale (EPDS), while breastfeeding self-efficacy was measured using the Breastfeeding Self-Efficacy Scale-Short Form (BSE-SF). Data were analyzed using Spearman’s Rank correlation test with a significance level of 0.05. The results demonstrated a statistically significant and strong negative correlation between breastfeeding self-efficacy and postpartum depression (r = –0.616; p < 0.05). Mothers with higher depressive symptoms tended to report lower levels of breastfeeding self-efficacy. These findings highlight the importance of integrating mental health screening and breastfeeding support into postpartum care to strengthen maternal confidence and improve breastfeeding outcomes.  

Dhimas Ari Yudha Pratama; Mochammad Fabian Athaya; Aurora Maria Sagak Abel; Thea Farina; Nuraliah Ali +1 more

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study examines community capacity building for flood mitigation in flood-prone regions of Central Kalimantan through disaster education, technical training, and the construction of an amphibious house prototype. Using a community-based disaster risk reduction (CBDRR) framework, the program integrates participatory training, field surveys, and adaptive structural innovation. Findings indicate a 40% increase in community knowledge based on  Community Empowerment Level Analysis results, active engagement of 35 participants in disaster education, and significant improvement in technical skills among 22 trainees involved in amphibious foundation construction. The prototype achieved 100% completion within four effective working days, demonstrating the feasibility of amphibious technology using locally available materials. Strengthening youth organization structures further enhances community readiness and institutional resilience. Overall, the integration of participatory learning and adaptive technology effectively builds community self-efficacy and disaster preparedness in flood-prone environments.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Diyah Nur Muizzah; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Smoking behavior among adolescents is a serious and growing public health problem. Data from the 2023 Indonesian Health Survey (SKI) shows that 7.4% of adolescents aged 10–18 years smoke. This literature review aims to determine the determinants of smoking behavior among adolescents based on the Health Belief Model (HBM) theory, with a focus on components such as perceived vulnerability, perceived seriousness, perceived benefits, perceived barriers, cues to action, and self-efficacy. Using a literature review approach, this study identified and analyzed several academic references such as journals, books, encyclopedias, and others that discuss topics related to the determinants that influence smoking behavior among adolescents based on the Health Belief Model (HBM). The analysis conducted indicates that there is a relationship between perceived susceptibility, perceived severity, perceived benefits, perceived barriers, perceived self-efficacy, cues to action, and smoking behavior among adolescents. The conclusion of this study shows that in 9 studies that applied the Health Belief Model (HBM) theory in examining smoking behavior in adolescents, all major components of HBM were proven to have a significant relationship with this behavior. This study provides an important theoretical basis for the development of effective and sustainable health promotion programs in controlling smoking behavior among adolescents.

Salwa Octavia; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Premarital sexual behavior among adolescents remains a public health concern influenced by social change, technological development, and social environment. This study aims to analyze factors associated with adolescent premarital sexual behavior based on the Health Belief Model (HBM). A systematic literature review was conducted on eight studies published between 2019 and 2025, including journal articles, undergraduate theses, and a doctoral dissertation. The findings were analyzed by categorizing the results into six HBM components: perceived susceptibility, perceived severity, perceived benefits, perceived barriers, cues to action, and self-efficacy. The results indicate that perceived susceptibility is the most consistently associated component with adolescent premarital sexual behavior. Perceived severity, perceived barriers, cues to action, and self-efficacy also show significant associations in several studies, whereas perceived benefits demonstrate the weakest and most inconsistent relationship. Overall, adolescent premarital sexual behavior is shaped by the interaction between risk perception, environmental support, and individual confidence in behavioral control. These findings confirm that the Health Belief Model remains a relevant framework for designing adolescent health promotion and preventive interventions.

Annisa Zahria Putri Handayani; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

The use of electronic cigarettes (vapes) among adolescents continues to increase and has emerged as a significant public health concern influenced by the interaction of individual, social, and environmental factors. This study aims to comprehensively riview the factors influencing adolescent e-cigarette use from the perspective of Social Cognitive Theory. A descriptive-narrative literature review was conducted using empirical national and international studies published between 2015 and 2025 and retrieved from Google Scholar, PubMed, and ScienceDirect databases. The synthesis of the literature indicates that adolescent vaping behavior is influenced by social environmental factors, including peer influence and exposure to social media, as well as personal cognitive factors such as knowledge, risk perception, outcome expectations, and self-efficacy. These factors operate thorugh observational learning and reciprocal interactions between individuals, environment, and behavior. This review concludes that Social Cognitive Theory provides a relevant and comprehensive framework for understanding adolescent vaping behavior and offers a foundations for the development of effective health promotion interventions and preventive policies.

Almira Chiara Putri Nusantara; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Premarital sexual behavior among adolescents is a reproductive health problem influenced by various internal and external factors. The Health Belief Model (HBM) is used as a framework to understand this behavior, but previous research findings still show varying results. This study aims to analyze the contribution of the Health Belief Model components to premarital sexual behavior among adolescents based on the results of local research for the period 2020-2025. The method used was a literature review of relevant journal articles and scientific papers. The results showed that perceived vulnerability, perceived barriers, self-efficacy, and external cues to action such as media exposure and peer influence were variables that were consistently related to the main/dominant predictors of external cues to action, while perceived severity and perceived benefits showed inconsistent relationships. This study confirms that adolescent premarital sexual behavior is influenced by the interaction between cognitive, psychosocial, and environmental factors, thus requiring comprehensive and contextual reproductive health interventions.

Laisyah Shava Zein Haryanto; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Smoking behavior among adolescents in Indonesia remains a serious public health challenge with increasing prevalence. Adolescence is a vulnerable period where psychological factors and the social environment significantly influence the decision to smoke. This study aims to review the factors influencing smoking behavior among adolescents based on the Health Belief Model (HBM) theoretical framework. This study is a literature review that analyzes various research findings related to the determinants of smoking behavior using HBM components. The analysis shows that all dimensions of HBM play a role in shaping smoking behavior. Self-efficacy and perceived susceptibility were found to be the strongest predictors. Although adolescents have a good perceived severity of the dangers of smoking, they are often hindered by high perceived barriers, such as peer pressure and psychological dependence. Consistent cues to action and perceived benefits are proven to encourage prevention and smoking cessation efforts. Adolescent smoking behavior is strongly influenced by individual beliefs in self-ability and health risks. Health interventions should focus on strengthening self-control and managing social influences to reduce the number of adolescent smokers.

Zulfa Lailaturrosidah; Agus Maman Abadi

International Journal of Mathematics and Science Education 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze the effectiveness of the STEM approach and the scientific approach in learning Trigonometry in terms of students’ mathematical problem-solving ability and self-efficacy. The research employed a quasi-experimental method with a nonequivalent comparison group design. The study population consisted of all Grade X MIPA students at MA Al-Ma’had An-Nur in the 2023/2024 academic year, with the sample taken from classes X MIPA 1 and X MIPA 2. Data collection instruments included pre-test and post-test assessments of mathematical problem-solving ability and a student self-efficacy questionnaire. Effectiveness criteria were based on post-test averages exceeding 75 for problem-solving ability and self-efficacy scores above 72, as well as improvements from pre-test results. Data were analyzed using the t-test at a 5% significance level to determine learning effectiveness in both groups. Differences in students’ initial conditions and treatment effects were examined using Hotelling’s T² and the N-Gain score test. An independent-sample t-test of N-Gain was used to compare the superiority between the two approaches. The results indicated that both the STEM and scientific approaches were effective in improving students’ mathematical problem-solving ability and self-efficacy. The STEM approach significantly influenced both variables and was superior in enhancing problem-solving ability, although not superior in improving students’ self-efficacy.

Siska Si'ki; Veronika Resta; Desmiati Pea; Jheane La'bi; Desrima Natalia Belopadang

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Modern students face high academic, social, and personal pressures, but Christian Religious Education has not yet maximized the potential of religious-based resilience. This study aims to: (1) analyze how the biblical values of faith, hope, and love can strengthen the components of students' psychological resilience in the cognitive, emotional, and spiritual dimensions; and (2) identify the integration mechanism between biblical teachings and psychological strategies in Christian Religious Education learning that can increase students' resilience in facing academic and personal stress. The method used is descriptive qualitative with a literature study approach to various journals, articles, and related academic sources. The results of the study show that the biblical values of faith, hope, and love are fundamental pillars that strengthen students' psychological resilience as a whole. Faith provides a foundation of self-confidence and personal competence, hope activates optimism and sustained motivation, while love builds healthy social relationships and essential emotional support. These three values work synergistically to strengthen students' emotional regulation, problem analysis, empathy, and self-efficacy. The deep integration of biblical teachings and psychology in PAK learning through biblical narratives, secure parenting relationships, supportive communities, and reflective feedback has proven effective in holistically improving student resilience. In conclusion, PAK learning that explicitly integrates biblical values with psychological resilience strategies is a transformative instrument for shaping students into individuals who not only perform well academically but are also spiritually strong, psychologically resilient, and ready to face complex life situations in accordance with the principles of 1 Corinthians 13:13 regarding faith, hope, and love

Kezia Mulianto; T. Arie Setiawan Prasida; Jasson Prestiliano

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

The low level of financial literacy in Indonesia, which only reached 49.68% according to the Financial Services Authority (OJK) in 2022, highlights the urgency of financial education from an early age. Children aged 11–12 are at an ideal developmental stage to understand basic financial concepts such as income, expenses, saving, and delayed gratification. This study aims to introduce financial literacy through an interactive learning medium in the form of a board game. Board games are chosen because they enhance children's engagement in learning while playing and serve as an alternative to excessive gadget use. Through gameplay, children practice financial decision-making by simulating buying and selling activities, managing expenses, and choosing to save. This approach also supports the development of children's self-efficacy, which refers to their belief in their ability to manage financial tasks. By applying this method, children are expected not only to understand the value of money but also to implement basic financial management skills in daily life. Educational board games offer an effective tool for instilling healthy financial habits from an early age.

Poppy Putri Is Maharni; Fatimatul Khikmiyah; Nur Fauziyah

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to describe students’ mathematical problem-solving abilities on the topic of Systems of Linear Equations in Two Variables (SPLDV) based on Polya’s problem-solving stages in relation to their levels of self-efficacy. The research employed a descriptive qualitative approach with three ninth-grade students from SMP Negeri 5 Gresik in the 2024/2025 academic year, selected through purposive sampling to represent high, medium, and low levels of self-efficacy. Data were collected using a self-efficacy questionnaire, problem-solving tests consisting of two contextual essay items on SPLDV, and semi-structured interviews. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data reduction, display, and conclusion drawing, referring to Polya’s four stages: understanding the problem, devising a plan, carrying out the plan, and looking back. The results revealed that students with high self-efficacy were able to complete all four stages comprehensively and reflectively, demonstrating systematic and accurate reasoning. Students with medium self-efficacy successfully performed the first three stages but failed to verify their final results, while students with low self-efficacy only reached the stage of understanding the problem and struggled to plan or execute solutions. In conclusion, the level of self-efficacy influences students’ mathematical problem-solving performance, particularly in terms of strategic accuracy, procedural precision, and reflective evaluation.

Lovina Jayanti

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Cancer is a chronic disease that not only affects physical conditions but also imposes a significant psychological burden on both cancer patients and cancer survivors. Various mental health problems, such as anxiety, depression, stress, and psychological distress, are frequently experienced throughout the processes of diagnosis, treatment, and the survivorship phase. One psychological intervention that has developed and been widely studied is expressive writing, which allows individuals to freely express their thoughts and emotions through writing. This study aims to examine the effectiveness of expressive writing interventions on the mental health of cancer patients and cancer survivors using a literature review method. The article search process was conducted in international databases (ScienceDirect, PubMed, and SpringerLink) and a national database (Garuda), covering publications from 2020 to 2025. Article selection was carried out using PRISMA guidelines, and methodological quality assessment was conducted using the Critical Appraisal tools from the Joanna Briggs Institute (JBI). Based on the selection results, nine articles met the eligibility criteria for analysis. The review findings indicate that most studies report positive effects of expressive writing in reducing anxiety, depression, stress, and psychological distress, as well as improving quality of life, positive affect, self-efficacy, and posttraumatic growth. However, the effectiveness of this intervention varies depending on individual characteristics, clinical context, writing structure and focus, intervention duration, and cultural appropriateness. Therefore, expressive writing has the potential to serve as an effective, flexible, and low-cost supportive intervention in cancer care, particularly when it is designed contextually and adaptively in accordance with patients’ psychological needs.

I Putu Nugraha Wira Pratama; Ida Bagus Ketut Surya

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to determine the role of work-life balance in mediating the effect of self-efficacy on turnover intention. The research employed a saturated sampling technique with a sample of 112 employees. The method used was a survey method with questionnaires and interviews, analyzed using descriptive statistics and inferential  statistical analysis with SEM-PLS. The results of this study indicate that self-efficacy has a negative effect on turnover intention. Self-efficacy has a positive and significant effect on work-life balance. Work-life balance negatively affects turnover intention. Furthermore, work-life balance is able to mediate the effect of self-efficacy on turnover intention. The theoretical implication of this research is a confirmation of attribution theory and its relation to the research variables. The practical implication provides alternative solutions to the problem of turnover intention. The recommendation given is that the Faculty of Economics and Business, Udayana University, should provide psychological support and a conducive work environment to enhance employees’ self-efficacy, while also developing flexible work policies that support work-life balance through workload management, rest periods, and a work culture that respects personal life.

Enjulopi, Imilay; Sari, Vita Purnama; Azizah , Aisyah Nur

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Komunikasi terapeutik penting dalam keperawatan anestesiologi, terutama untuk mengatasi kecemasan pasien pre operasi. Self-efficacy mahasiswa berperan dalam efektivitas komunikasi tersebut. Penelitian ini bertujuan mengetahui hubungan self-efficacy dengan penerapan komunikasi terapeutik pada mahasiswa Keperawatan Anestesiologi Universitas ‘Aisyiyah Yogyakarta. Desain penelitian kuantitatif korelasional dengan pendekatan cross-sectional, melibatkan 60 mahasiswa semester 6. Instrumen yang digunakan adalah General Self-Efficacy Scale (GSES) dan kuesioner komunikasi terapeutik. Hasil menunjukkan mayoritas mahasiswa memiliki self-efficacy tinggi (85%) dan komunikasi terapeutik baik (95%). Terdapat hubungan signifikan antara keduanya (p = 0,000; r = 0,588). Disimpulkan bahwa self-efficacy berhubungan positif dengan penerapan komunikasi terapeutik. Disarankan institusi memperkuat pembelajaran dan praktik komunikasi terapeutik untuk meningkatkan self-efficacy mahasiswa.

Amanda Anasty; Roni Faslah; Maulana Amirul Adha

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Education is the right of all people without exception. There are demands in the 21st century in the use of information and communication technology in everyday life, one of which is in education. Current education requires students to not only master basic knowledge, but also have the competence to learn independently, think critically, and be technologically literate. This study analyzes these three variables to determine the contribution of digital literacy to learning independence through self-efficacy. This study uses quantitative methods with primary data collected through questionnaires using Google Forms. This study involved 245 students as samples, selected using proportionate stratified random sampling technique. This study used SEM-PLS data analysis with SmartPLS software. The results of the research analysis show several significant findings. First, there is a positive and significant direct influence between digital literacy on learning independence. Second, there is a positive and significant direct influence between digital literacy and self-efficacy. Third, there is a positive and significant direct influence between self-efficacy on learning independence. Fourth, there is a positive and significant indirect effect between digital literacy on learning independence through self-efficacy.

Angelina Puspita Sari; Kautsar Riza Salman

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.