<![CDATA[This research aims to analyze the impact of understanding accounting material, ChatGPT mastery, and Excel usage on the intention of accounting students from the 2021 and 2022 cohorts at Universitas Kahuripan Kediri to pursue Professional Accountant Education (PPAk). This research focuses on exploring the extent to which students' understanding of basic accounting concepts, their mastery of ChatGPT AI technology in accounting, and their use of Excel as a data recording tool influence their perceptions and interest in continuing their professional accountant education. The independent variables examined in this study are the understanding of accounting material, ChatGPT mastery, and Excel usage, while the dependent variable is the Interest in Pursuing Professional Accountant Education (PPAk). The population in this study consists of regular and non-regular accounting students from the 2021 and 2022 cohorts at Universitas Kahuripan Kediri. The sampling technique used was purposive sampling, and the sample size was determined using the Slovin formula, resulting in 63 respondents. Data analysis employed multiple linear regression analysis using IBM SPSS Statistics software. The results indicate that the understanding of accounting material and Excel usage have a positive and significant effect on the interest in pursuing Professional Accountant Education. Conversely, the ChatGPT mastery variable is proven to have no significant effect. The implications of this study suggest that basic accounting competencies and conventional digital literacy (Excel) remain the primary drivers of students' professional career aspirations. Therefore, educational institutions need to evaluate and integrate artificial intelligence (AI) technology more strategically into the curriculum to enhance its relevance to the readiness of the accounting profession in the future.]]>
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