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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Dinamika Akuntansi Trikonomika: Jurnal Ekonomi IJIBE (International Journal of Islamic Business Ethics) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan DIJB (Diponegoro International Journal of Business) JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Indonesian Journal of Community Services Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Jurnal Ilmiah Raflesia Akuntansi eCo-Fin JRABA Jurnal Ilmiah Sultan Agung Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia IJSPPS: Indonesian Journal of Social Politic and Policy Studies
Maya Indriastuti
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : JURNAL ECONOMIA

 1 
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 Anis Chariri Aulia Ningrum, Nadin Azmi, Lukman Nur Devi Permatasari Dianing Ratna Wijayani, Dianing Ratna Dista Amalia Arifah Fuad Fuad Indah Yuliana Indarti, Maria Goretti Kentris Indri Kartika Indri Kartika, Indri Laily, Inarotul Luluk Muhimatul Ifada Mar'ati, Fudji Sri Muhammad Qomaruddin Mutamimah Mutamimah Mutoharoh, Mutoharoh Najah, Rofikatun Najihah, Naila Nayla Aulia, Bilqhis Pramadila, Icca Rembulan F, Riska Riansyah, Andi Ririh Dian Pratiwi Rustam Hanafi Sandarsari, Wahyu Tantri Saputri, Pungky Lela Sutapa Sutapa Vina Rismawati