ANTESEDEN DAN KONSEKUENSI PENGENDALIAN DIRI MAHASISWA AKUNTANSI DALAM MENGGUNAKAN JEJARING SOSIAL FACEBOOK (Studi Kasus pada Mahasiswa Strata I Akuntansi dan PPA Undip)

Abstract

The aim of this research is to examine antecedents and consequences of accounting collegers’s self control as accountant candidate when using social network. Based on Technology Acceptance Model which developed by Davis et al (1989) in Mustakini (2007), someone will use a technology if it eases the user, including social network usage which eased the user to communicate and share information. The increasing number of users social network and ease sharing information then required an attitude of self-control. Accountants will be bonded by professional ethic code which obligates them to keep their informations about their occupations. So, they have to have self-control when using social networking since they were collegers. The objective of this research is Undip’s Faculty of Bussiness and Economics collegers (major of accounting) from undergraduate of bachelor and professional accounting education. The sampel of this research is 106 respondents. They are listed as Undip’s accounting collegers, have a facebook account and actived as a facebook user for 6 months at least. Respondents were given a quisioner and they are asked to respond five Likerts scale. The data was analized by Structural Equation Model with SmartPLS’s program. The results of the research showed unsignificant correlation between need of popularity and self-control. Level of trust and self-esteem showed possitively significantly correlated to self-control. Then, the result of consequences of selfcontrol showed positively significantly corelated between self-control and fear and it is mediated by preceived risk. This research implied the accountant candidates to more conservative and wiser when doing something, including using facebook as social networking