The Influence of Digital Literacy, Adaptation, and Accounting Skills on Accounting Students Readiness to Face Digital Transformation
Keywords:
Digital Literacy; Adaptability; Accounting Skills; Student Readiness; Digital TransformationAbstract
Technological developments in the digital transformation era have brought significant changes to accounting practices, where various processes previously performed manually are now automated through digital-based systems. This situation poses challenges for accounting students entering the workforce, necessitating adequate digital preparedness. The main problem in this study is whether students' digital literacy, adaptability, and accounting skills are sufficient to support their readiness to face the increasingly massive digital transformation. This study aims to analyze the influence of digital literacy, adaptability, and accounting skills on the readiness of accounting students in facing digital transformation. The study used a quantitative approach with a total of 112 respondents from ITEBIS PGRI Dewantara Jombang Accounting students. Data analysis was conducted using multiple linear regression. The results showed that the third independent variable had a significant effect on readiness to face digital transformation, as evidenced by the F test with a calculated F value of 46.735 and a significance of 0.000. The Adjusted R² value of 0.553 indicated that digital literacy, adaptability, and accounting skills were able to explain 55.3% of the variation in students' digital readiness. Partially, all variables had a significant effect, but accounting skills were the most dominant variable with a beta coefficient of 0.391. These findings indicate that mastery of accounting competencies, the ability to understand technology, and readiness to adapt to change are important factors that shape students' readiness to face digitalization in the field of accounting. This study provides an influence for educational institutions to strengthen technology-based curricula and develop students' digital competencies to face the demands of the digital industry era.
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