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Factors influencing cybersecurity awareness and attitudes: a comparative study between accounting students and accountants
This study seeks to examine the influence of password security, browser security, social media engagement, and self-perception skills on cybersecurity awareness and attitudes. It aims to evaluate the specific contributions of each component to enhancing cybersecurity awareness and attitudes. This study employed an online survey to gather data from university students, specifically targeting current accounting majors and accountants with over one year of professional experience. A purposive sampling strategy was employed to ensure that only persons meeting the established criteria were included. Validity and reliability assessments were performed to verify the accuracy and consistency of the measurement instruments, and descriptive statistics were employed for data analysis. Hypothesis testing was conducted using Structural Equation Modeling (SEM) and Smart PLS 3.3.9 software to analyze the relationships among the variables and evaluate the model fit. The findings indicate that an elevated comprehension of browser security, password security, social media engagement, and self-perception abilities markedly improves users' perceptions of cybersecurity awareness and attitudes. Individuals with a superior understanding of these elements are more likely to be aware of cybersecurity threats and best practices, as indicated by the study. As customers grasp these concepts, their total perspective on cybersecurity awareness and attitudes becomes increasingly complete and proactive. This research enhances the limited exploration of cybersecurity perceptions and awareness in Indonesia. It provides novel insights into how elements such as password security, browser security, social media engagement, and self-perception skills influence cybersecurity awareness in both academic and practical contexts. The enhancement of cybersecurity awareness and attitudes among accountants and accounting students is achieved through the fortification of password security, browser security, social media practices, and self-perception competencies. Universities and professional bodies can significantly contribute by advancing these subjects through specialized programs. This would enable students and accountants to acquire a through comprehension of cybersecurity and its practical use in everyday digital activities. This study examines the factors affecting cybersecurity knowledge among college students, particularly accounting majors and professionals. To enhance comprehension of their effects, subsequent research could incorporate additional variables such as age, educational attainment, and geographic location.
Program Business Accounting
Universitas Kristen Petra
2026
English
S1
Skripsi No. 32011230/AKT/2026; Johanna Amelinda (D12220019), Iventio Siswanto (D12220005)
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