DIGITAL LITERACY AND THE CHANGING LANDSCAPE OF THE ACCOUNTING PROFESSION: THE ROLE OF TECHNOLOGY ADOPTION MODEL

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The aim of this research is to find out the current changes in the accounting professional landscape,that is the digitization of the accounting profession and the importance of digital literacy to deal with it, and how the technology adoption model mediates this relationship. Auditors at the Public Accounting Firm (KAP) Central Java Indonesia became the object of this study, a total of 21 Public Accounting Firms. This study uses purposive sampling method with sampling criteria respondents having work experience as an auditor for more than 3 years. Data collection uses a questionnaire distributed via Google from and paper. Multiple regression analysis is used in hypothesis testing, by testing the validity, reliability and classical assumption tests. The results of the study show digital literacy has a beneficial and significant impact on digitization in the accounting profession. Digital literacy, on the other hand, has no effect on technology adoption models. In addition, the Technology adoption model has a beneficial and significant impact on digitization in the accounting profession. Accountants should improve their digital literacy using the technology adoption model to make effective, accurate and relevant accounting judgments. This research has a novelty in the concept of mediating the technology adoption model in increasing the effect of digital literacy on the accounting profession in the context of Public Accountant auditors

Kategori : Jurnal Nasional Terakreditasi
Nama Jurnal : JURNAL KAJIAN AKUNTANSI
ISSN : 2579-9991
Volume : 7
Nomor : 1
Halaman : 125 s/d 141
Tahun : 2023
Peneliti : Luluk Muhimatul Ifada,, ACEP KOMARA
Diunggah Tanggal : Kamis, 2023-07-13