The Impact of Employer Attractiveness on Job Application Intentions: Mediating Role of Organizational Reputation in Gen Z Student Community
DOI:
https://doi.org/10.37385/ijedr.v6i5.8283Keywords:
Employer Attractiveness, Organizational Reputation, Intention to Apply, EmployerAbstract
This study investigates the impact of employer attractiveness on the intention to apply for jobs, with organizational reputation as a mediating variable, within the context of Generation Z students. The research focuses on Company X, a fast-moving consumer goods (FMCG) company, and utilizes the Gen Z student community “Komunitas Mahasiswa Batch 3” as its sample. As members of Gen Z increasingly value company reputation, values, and branding in their career decisions, understanding the mechanisms that drive job application intentions becomes crucial. A quantitative approach was adopted using a survey method, collecting data from 388 student respondents who had completed their project with the community. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS 4.0. The findings reveal that employer attractiveness significantly and positively influences both organizational reputation and job application intentions. Moreover, organizational reputation is found to play a significant mediating role in the relationship between employer attractiveness and the intention to apply. These findings offer both theoretical contributions to the employer branding literature and practical insights for companies seeking to attract and retain young talent in a competitive labor market.
References
Anggraini, A., Kalangi, L., & Warongan, J. D. L. (2024). The influence of accounting information systems implementation, internal control systems, and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province). The Contrarian: Finance, Accounting, and Business Research, 3(2), 136–153. https://doi.org/10.58784/cfabr.163
Apridiyanti, A., Suharman, H., & Adrianto, Z. (2020). Successful implementation of information systems in public sector organizations. Journal of Accounting Auditing and Business, 3(1), 40–51. https://doi.org/10.24198/jaab.v3i1.25351
Bay, P. G., & Tunti, M. E. D. (2019). Pengaruh sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia terhadap efektivitas pengelolaan keuangan daerah. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 7(2), 138–147.
Budi, M., Muslim, A., Djalil, F. Y., & Syam, F. B. Z. (2020). The influence of human resource competency, regional finance accounting system implementation, and internal control system on the quality of regional financial statements at government work agencies (SKPK) of Bener Meriah Regency, Province of Aceh. East African Scholars Journal of Economics, Business and Management, 3(7), 609–616. https://doi.org/10.36349/easjebm.2020.v03i07.005
Bulan, S. G. I., Tinangon, J., & Mawikere, L. (2017). Pengaruh kualitas pengelolaan keuangan dan sistem pengendalian intern pemerintahan (SPIP) terhadap efektivitas pengelolaan keuangan daerah pada Inspektorat Pemerintahan Kota Manado. Jurnal Riset Akuntansi Going Concern, 12(1), 263–271.
Darmayanti, C., Budianto, B., & Hastuti, C. S. F. (2023). Government internal control system and quality of financial statements in West Aceh Regency, Indonesia. International Journal of Current Science Research and Review, 6(4). https://doi.org/10.47191/ijcsrr/v6-i4-23
Firdaus, Y. F. H., & Cholik, M. A. (2024). Efektivitas penerapan sistem informasi pemerintahan daerah dalam pengelolaan keuangan daerah Kota Bekasi. Jurnal Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, 11(1), 68–78.
Fitrianingsi, N., Santoso, B., & Pituringsih, E. (2023). Effectiveness of regional financial management with the regional government information system (SIPD) as the intervening variable. Russian Journal of Agricultural and Socio-Economic Sciences, 144(12), 93–103. https://doi.org/10.18551/rjoas.2023-12.11
Hadianto, A., Salomo, R. V., & Panggabean, M. (2021). The effectiveness of the government internal control system. JISIPOL: Journal of Social and Political Sciences of the King of Hajj STISIPOL Raja Haji Tanjungpinang, 2(2), 374–388. http://journal.stisipolrajahaji.ac.id/index.php/jisipol/article/view/36/33
Helmi, A., & Silviana. (2024). Human resource competence effect on the quality of regional work unit financial reports with the government's internal control system. Journal La Bisecoman, 5(5), 706–721.
Idward, N. N., & Mediyati, M. (2018). The effect of competence of human resources, information technology, and accountability on the quality of original financial statements with internal control. International Journal of Economics Management and Social Science, 11(3), 595–603. https://doi.org/10.32484/IJEMSS/v1i4.22
Ismail, M. I. (2024). Influence of administration, supervision, and control of local property against security of regional property of Palembang City. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 677–690. https://doi.org/10.31955/mea.v8i2.4063
Koromath, J. P. (2020). Analisis efisiensi dan efektivitas pengelolaan keuangan daerah di Kabupaten Manokwari. Lensa Ekonomi, 11(1), 13–23. https://doi.org/10.30862/lensa.v11i01.75
Khafiza, L., & Subadriyah. (2023). Faktor-faktor yang mempengaruhi efektivitas pengelolaan keuangan daerah. Jurnal Rekognisi Akuntansi, 2(1), 36–52. https://doi.org/10.35134/ekobistek.v12i1.500
Naida, N., Amir, A. M., Din, M., A, M. I., & Karim, F. (2023). The effect of implementing local government information system on the quality of local government financial reports moderated by human resource competence. Journal of World Science, 2(8), 1123–1129. https://doi.org/10.58344/jws.v2i8.390
Novitasari, D. R., & Prabowo, T. J. W. (2020). Pengaruh pengelolaan keuangan daerah dan pengawasan internal terhadap kinerja pemerintah: Studi kasus pada Satuan Kerja Perangkat Daerah Kota Semarang. Diponegoro Journal of Accounting, 9(2), 1–8.
Oktavia, I., Nuraini, A., & Abdullah, S. (2023). The influence of HR competence, reliability of financial SIMDA, and leadership style on the quality of financial reporting of SKPK Simeulue Regency. IJLRHSS, 6(8), 164–173. http://www.ijlrhss.com/paper/volume-6-issue-8/15-HSS-2188.pdf
Pratommi, M. W., & Muhsyaf, S. A. (2023). Pengaruh sistem informasi pengelolaan keuangan daerah terhadap efektivitas pengelolaan keuangan pemerintah daerah. Jurnal Riset Mahasiswa Akuntansi, 3(4), 99–109.
Primandari, N. R., & Dahlia, E. (2020). Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013–2017. Jurnal Akuntansi Keuangan dan Manajemen, 1(2), 123–134. https://doi.org/10.35912/jakman.v1i2.12
Puspitawati, L., Liani, D. O., & Yusuf, M. (2023). Performance of local government information system applications (SIPD) and internal control systems to improving quality of financial reports. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 6(3), 1–13. https://doi.org/10.34010/icobest.v4i.341
Putri, A. M. (2023). Faktor-faktor yang mempengaruhi efektivitas pengelolaan keuangan daerah. Jurnal Ekobistek, 12(1), 486–494. https://doi.org/10.35134/ekobistek.v12i1.500
Rahman, A. Z., & Saputra, F. L. (2022). Efisiensi dan efektivitas dalam pengelolaan keuangan daerah Kabupaten Cilacap. Jurnal Humanika, 22(2), 117–126. https://doi.org/10.21831/hum.v22i2.54277
Rahayu, S., & Kanita, A. D. (2023). Pengaruh penerapan sistem akuntansi keuangan pemerintah daerah, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan daerah (Studi kasus pada Organisasi Perangkat Daerah Provinsi DKI Jakarta Tahun 2022). EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 11(1). https://doi.org/10.37676/ekombis.v11i1.3093
Rampengan. (2016). Analisis efektivitas dan efisiensi pelaksanaan anggaran belanja Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Manado. Jurnal Berkala Ilmiah Efisiensi, 16(3), 616–623.
Ritchi, H., Fettry, S., & Susanto, A. (2016). Toward defining key success factors of e-government and accounting information quality: Case of Indonesia. International Journal of Accounting Research, 4(1), 1–6. https://doi.org/10.4172/2472-114x.1000126
Safkaur, O., Rombe, L., & Bleskadit, N. H. (2024). The influence of internal control systems, information technology utilization, and organizational commitment on the performance of local government institutions (Empirical study on regional apparatus organizations in Jayapura City). JPPI (Jurnal Penelitian Pendidikan Indonesia), 10(1), 103–111. https://doi.org/10.29210/020242388
Sutaryo, S., & Sinaga, D. (2018). Government internal control system maturity: The role of internal guidance and external control of local government in Indonesia. Jurnal Akuntansi dan Investasi, 19(1), 24–35. https://doi.org/10.18196/jai.190189
Surjono, W., & Johan, A. (2025). Analysis of the influence of novel service concept, customer satisfaction, and novel service procedure on customer loyalty. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(2), 3994–4010.
Syntia. (2016). The effect of human resources competence and application of regional financial accounting systems on quality of financial report. Journal of Applied Accounting and Taxation, 2(1), 68–74.
Travilta Oktaria, E., & Hermansyah, H. (2023). Pengaruh sistem pembayaran digital terhadap efektivitas dan efisiensi penjualan di PT Sumber Alfariya Trijaya Tbk (The influence of digital payment systems on sales effectiveness and efficiency at PT Sumber Alfariya Trijaya Tbk). Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), 4(4), 313–325. https://doi.org/10.35912/jakman.v4i4.2340
