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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) eCo-Buss Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Ilmiah Sultan Agung Riset Akuntansi dan Keuangan Indonesia Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Finance and Islamic Banking Accounting Analysis Journal
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
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Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model Ifada, Luluk Muhimatul; Komara, Acep
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.8454

Abstract

AbstractThe 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 thetechnology 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.Keywords: Accounting profession; Digitalization; Digital literacy; Technology adoption models.AbstrakTujuan dari penelitian ini adalah untuk mengetahui perubahan lanskap profesional akuntansi saat ini yaitu digitalisasi profesi akuntansi dan pentingnya literasi digital untuk menghadapinya, serta bagaimana model adopsi teknologi memediasi hubungan tersebut. Auditor di Kantor Akuntan Publik (KAP) Jawa Tengah Indonesia menjadi objek pada penelitian ini, sejumlah 21 Kantor Akuntan Publik. Penelitian ini menggunakan metode purposive sampling dengan kriteria pengambilan sampel responden memiliki pengalaman kerja sebagai auditor lebih dari 3 tahun.  Pengumpulan data menggunakan kuesioner yang di sebarkan melalui google from maupun hardcopy. Analisis regresi berganda digunakan dalam uji hipotesis, dengan melakukan pengujian validitas, reliabilitas dan uji asumsi klasik. Hasil penelitian menunjukkan literasi digital memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Literasi digital, di sisi lain, tidak berpengaruh pada model adopsi teknologi. Selain itu, model adopsi Teknologi memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Akuntan harus meningkatkan literasi digital mereka menggunakan teknologi dalam pemeriksaan akuntansi yang efektif, akurat, dan relevan. Penelitian ini memiliki kebaruan dalam konsep mediasi Model Adopsi Teknologi dalam meningkatkan pengaruh literasi digital terhadap profesi akuntansi dalam konteks auditor Akuntan Publik.Kata Kunci: Digitalisasi Profesi Akuntansi; Literasi Digital; Model Adopsi Teknologi.
Co-Authors Acep Komara Andwiani Sinar Asri Ardhani, Lotus Jatra Ardian Adhiatma Assyarofi, Ayu Almas Chafsya, Lathfia Arrosikha Chrisna Suhendi Chrisna Suhendi Chrisna Suhendi Devi Permatasari Dewi Sekar Sari Fachrunnisa, Olivia Falih, Azka Fathimatuzzahro, Fathimatuzzahro Fatmasari Sukesti Hendar Hendar Indarti, Maria Goretti Kentris KAWITRI, Aureola Beatriz Ken Sudarti Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto Kiryanto Kusumadewi, Nia Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh, Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Najihah, Naila Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rohmah, Faika Nur RR. Ella Evrita Hestiandari Rustam Hanafi Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Sutapa Syaifudin, Makhrus Ali Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya