Pengaruh Kompetensi Kejuruan Akuntansi dan Kematangan Vokasional terhadap Kesiapan Kerja melalui Intervening Self-Efficacy

The Effect of Vocational Accounting Competence and Vocational Maturity on Work Readiness through Intervening Self-Efficacy

            Tujuan utama sekolah menengah kejuruan yaitu menciptakan sumber daya manusia yang siap bekerja sesuai bidang keahliannya, namun berdasarkan observasi awal diketahui bahwa masih kurangnya kesiapan kerja siswa yang terlihat pada data jumlah keterserapan kerja tamatan SMKN 2 Buduran program keahlian akuntansi tiga tahun terakhir (2017-2019) yang mengalami penurunan setiap tahunnya. Penelitian kuantitatif ini bertujuan menganalisis pengaruh kompetensi kejuruan akuntansi dan kematangan vokasional secara langsung maupun tidak langsung melalui intervening self-efficacy terhadap kesiapan kerja. Populasi dalam penelitian ini adalah seluruh siswa kelas XII program keahlian akuntansi SMKN 2 Buduran tahun pelajaran 2020/2021 yang berjumlah 107 siswa. Sampel diambil menggunakan teknik sampel jenuh. Data dikumpulkan dengan teknik dokumentasi dan kuesioner yang sudah teruji validitas serta reliabilitasnya. Selanjutnya data dianalisis menggunakan metode analisis deskriptif, analisis regresi linier sederhana, dan analisis jalur. Diperoleh hasil penelitian bahwa kompetensi kejuruan akuntansi tidak berpengaruh pada kesiapan kerja, namun berpengaruh tidak langsung melalui intervening self-efficacy. Kompetensi kejuruan akuntansi dan kematangan vokasional berpengaruh pada self-efficacy. Kematangan vokasional dan self-efficacy berpengaruh pada kesiapan kerja, serta self-efficacy dapat memediasi pengaruh kematangan vokasional terhadap kesiapan kerja.

Kata Kunci: Kematangan Vokasional, Akuntansi, Self-Efficacy, Kesiapan.

The main objective of vocational high school is to create human resources who are ready to work in accordance with their fields of expertise, however based on preliminary observations, it’s known that student’s work readiness deficiency that is showed in the data on the number of employability of SMKN 2 Buduran graduates in the accounting expertise program for the last three years (2017-2019) which has decreased every year. This quantitative research aims to analyze the impact of accounting vocational competence and vocational maturity directly or indirectly through intervening self-efficacy on job readiness. In this study the population is all twelfth grade students in the accounting expertise program of SMKN 2 Buduran in the academic year 2020/2021, totaling 107 students. Samples were taken using saturated sampling techniques. Data were collected using documentation and questionnaires techniques that have been tested for validity and reliability. Furthermore, the data were analyzed using descriptive, simple linear regression, and path analysis methods. The research results show that accounting vocational competence does’t have an effect on job readiness, but there is an indirect effect through intervening self-efficacy. Accounting vocational competence and vocational maturity have an influence on self-efficacy. Vocational maturity and self-efficacy have an influence on job readiness, and self-efficacy can mediate the effect of vocational maturity on job readiness.

Keywords: Vocational Maturity, Accounting, Self-Efficacy, Readiness.