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Journal : JURNAL ECONOMIA

The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption Ifada, Luluk Muhimatul; Mutoharoh, Mutoharoh; Indriastuti, Maya; Indarti, Maria Goretti Kentris
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.67898

Abstract

AbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession.
Co-Authors A. Handjoko Permana Achmad Hufad Adzkiatunnissa, Fathia Agus Setyo Budi Agustina, Minarti Ahyuroh, Ahyuroh Aisyah, Gisella Aisyah, ⁠Siti Nurul Alam, Muhammad Yusri Ansyah Amada, Early Amsanah, Amsanah Andayani, Sakti Andhini, Desti Tri Anisa Anisa Aryanto, Aldo ASFAR, ANDI HASRYNINGSIH Asqoliyah, Asqoliyah Aulia, Rifdah Bayi Tabrani, Mohamad Devi Permatasari Dewi Muliyati Edi Junaedi Eli Apud Saepudin Elinawati, Elinawati Euis Rusmalina Fachrunnisa, Olivia Fatimah, Endang Fatmawati, Ifat Fauzi Bakri Fauzia, Riza Febriyanto, Muhammad Jubran Fitriyah Fitriyah Fuad Abdul Baqi Fuadah, Hanis Gustian, Muhammad Habibul Hadijah Hadijah Hanifah, Jihan Haorah, Haorah Hayati, Witoh Hernansa, Tubagus Ardhana Hidayat, Amat Idayu, Riyanthi Inayatul Kania, Bunga Indarti, Maria Goretti Kentris Inten Risna IRMA YULIANTINA, IRMA Islahiyah, Islahiyah Isti Rusdiyani, Isti Jaka Wijaya Kusuma Jalaludin, Muhammad Junedi, Beni Ken Sudarti Khodanah, Khodanah Kurniawan, Rendi Luluk Muhimatul Ifada M, M. Rizki Diva Ma'arif, Muhamad Syamsul Mahdiyah Mahdiyah, Mahdiyah Mahendra, M. Rizki Diva Mahfudah, Siti Nazihah Maliki, Budi Ilham Mamay Komarudin Manalu, Diana Niati Manurung, Jonatan Arialdo Mariyah, Iim Masruroh MASRUROH Maya Indriastuti Meiby Zulfikar Mubarok, Syahrul Munawaroh Munawaroh Mutaqin, Moh Fikri Tanzil Mu`awwanah, Uyu Nadifah, Robiatun Najihah, Naila Nasikhah, Roudlotun Novelia Cahyani, Rosi Nugroho, Stephanus Veri Nuraida, Putri Nursita, Dwi Indah Pahrul, Yolanda Pertiwi, Yurisma Pratama, M Arieza Primasari, Nandia Putra, Ryan Pratiwa R, Gustama Wibawa Rachman, Gustama Wibawa Rahayu Prihartini, Ade Rahmatullah, Asep Ramadhan, Yahya Rasyidin, Ikhsan Ratu Yustika Rini Rinda, Rinda Rivanty, Delia Rumdanah, Rumdanah Rusmalina, Euis Sabrina, Putri Marsha Safiah, Safiah Sari, Mela Pebriana Sari, Ni Larasati Kartika Sari, Ossie Happina Sariwardani, Andriani Sayyidati, Sayyidati Setiawati Setiawati SITI RACHMAWATI Siti Sofiah Subroto, Desty Endrawati Suhdiyah, Dede Suhita, Delpima Sulastri Sulastri Sulkhah, Sulkhah Sunarti, Teti Supriyani, Yuyun Syarah, A Theresia Panjaitan, Hanna Triyastati, Satriyah Uli Wildan Nuryanto Umalihayati Umalihayati Utomo, Oqi Trimilanda Wahyu Widodo Wulandari Fitriani Yasti, Arfa Hanania Yuli Rohmiyati Yunitasari, Rahayu Zainal Alim Adiwijaya, Zainal Alim