The Influence of Digital Literacy and Competency Certification on Accounting Students' Readiness to Face Professional Transformation in the Artificial Intelligence Era with Adaptability as a Moderating Variable
Keywords:
Digital Literacy, Competency Certification, Adaptability, Student Readiness, Artificial Intelligence, Transformation of the Accounting Profession
Abstract
The development of Artificial Intelligence (AI) has transformed various aspects of the accounting profession and encouraged accounting students to prepare for these changes. This study aims to examine the influence of digital literacy and competency certification on accounting students' readiness to face professional transformation in the era of Artificial Intelligence, with adaptability as a moderating variable. The study used a quantitative approach with an explanatory research design. The research sample consisted of 153 students of the Accounting Study Program at Semarang State University, intakes of 2023 and 2024, selected using a simple random sampling technique. Data were obtained through a Likert-based questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) with the help of SPSS. The research findings indicate that competency certification and adaptability have a positive and significant influence on accounting students' readiness to face professional changes in the era of Artificial Intelligence. Conversely, digital literacy did not show a significant influence on student readiness. The results of the moderation test also indicate that adaptability has not been able to strengthen the relationship between digital literacy and competency certification and student readiness. The Adjusted R Square value of 0.720 indicates that the research model is able to explain 72.0% of the variation in student readiness. These findings confirm that accounting students' readiness is more influenced by professional competence and adaptability than by digital literacy alone.
References
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Yulianti, M., Asniati, A., & Juita, V. (2021). The influence of accounting skills, digital literacy, and human literacy on the job readiness of prospective accountants in the era of digital technology disruption. Ekonomis: Journal of Economics and Business, 5(2), 449–457. https://doi.org/10.33087/ekonomis.v5i2.389
Al Harrasi, GF, Al Salmani, MS, & Al Harrasi, MG (2025). Professional competencies and graduates employability in Oman. International Journal of Evaluation and Research in Education (IJERE), 14(6), 5117–5128. https://doi.org/10.11591/ijere.v14i6.31524
Andreani, A., Zahra, SR, Kholisah, SN, Widya, W., & Pujia, DP (2025). The influence of accounting competency and digital literacy on work readiness in accounting students at Tangerang Raya University. Tambusai Education Journal, 9(2), 25375–25384.
Ardiyanti, A., & Susilowati, E. (2024). The technology readiness and perceived usefulness mediate digital competencies and artificial intelligence technologies. Fokus Bisnis: Media for Management and Accounting Studies, 23(1), 28–43. https://doi.org/10.32639/fokbis.v23i1.862
Association of Chartered Certified Accountants. (2024). AI monitor: The future of accounting and finance. ACCA.
Awang, Y., Taib, A., Shuhidan, SM, Zakaria, ZNZ, Ifada, LM, & Sulistyowati, S. (2023). Mapping between digital competencies and digitalization of the accounting profession among postgraduate accounting students. Asian Journal of University Education, 19(1), 83–94. https://doi.org/10.24191/ajue.v19i1.21226
Caballero, C. L., Walker, A., & Fuller-Tyszkiewicz, M. (2011). The work readiness scale: Developing a measure to assess work readiness in college graduates. Journal of Teaching and Learning for Graduate Employability, 2(2), 41–54.
Citra, D., Nugroho, A., & Prasetyo, B. (2022). Professional competence and graduate employability in higher education. Journal of Career Studies, 5(1), 45–58.
Fauzi, KA, & Sari, RC (2022). The influence of competency and digital literacy on work readiness of FE UNY accounting students in the Industrial Revolution Era 4.0. Nominal: Barometer of Accounting and Management Research, 11(1), 43–60.
Fayyadh Ikraharjo, A., & Lestari, TU (2024). Accounting students' perspectives on readiness to use technology and technology adoption in artificial intelligence in accounting. Journal of Economics and Accounting, 11(6).
Fitriyah, A., Nafiah, EN, Nihrir, ZZ, & Saputra, ADF (2025). Analysis of the effectiveness of competency certificate training for FEBI students at UIN KHAS Jember on job readiness. Journal of Economics, Accounting, and Taxation, 2(2), 508–516. https://doi.org/10.61132/jeap.v2i2.1038
Ifada, L.M., & Komara, A. (2023). Digital literacy and the changing landscape of the accounting profession: The role of technology adoption model. Journal of Accounting Studies, 7(1), 125–141. https://doi.org/10.33603/jka.v7i1.7487
Ifada, LM, Mutoharoh, M., Indriastuti, M., & Indarti, MGK (2025). The digital frontier of accounting: Unraveling the impact of digital literacy and technology adoption. Economia Journal, 21(1), 34–51. https://doi.org/10.21831/economia.v20i1.67898
International Accounting Education Standards Board. (2022). International educational standards for professional accountants. IAESB.
International Federation of Accountants. (2023). Future-ready accountants in the digital era. IFAC.
Jaya Negara, O., Husain, MK, & Khong, I. (2023). The role of information technology transformation in the industrial era 4.0 in the accounting profession. Mentari: Management, Education and Information Technology, 2(1).
Masriyanda, M., Fathurrahman, A., & Abrar, Y. (2024). Analysis of accounting students' job readiness in the 4.0 era through accounting expertise and digital literacy variables. Journal of Accounting and Finance, 29(1), 93–103. https://doi.org/10.23960/jak.v29i1.2394
Meikhati, E., Suhatmi, EC, & Arsita, ER (2025). Professionalism and literacy: Pillars of work readiness for accounting careers in the modern era. International Journal of Trends in Accounting Research, 6(1).
Nancy Geaninda Arziati, N., Aslian, E., & Irawan, I. (2024). The impact of soft skills, accounting expertise, and digital literacy on the work readiness of accounting students. Tax Accounting and Digital Economic Policy, 1(4), 151–162. https://doi.org/10.61132/apke.v1i4.600
OECD. (2021). Skills outlook 2021: Learning for life. OECD Publishing.
Pakpahan, SR, & Nikmah, N. (2024). Accounting students' job readiness in the era of digital technology disruption: The role of accounting expertise, digital literacy, human literacy, and career adaptability. Al-Kharaj: Journal of Islamic Economics, Finance & Business, 6(4), 4797–4812. https://doi.org/10.47467/alkharaj.v6i4.1037
Putu, N., Ayuningtyas, W., Lubis, SH, & Makaba, KA (2024). Analysis of technology readiness of Generation Z accountants with the technology acceptance model in adopting artificial intelligence technology. Journal of Universal Studies, 4(11).
Rina, L., Kaira, L., Mohammed Sultan Saif, G., & Setyaningsih, W. (2024). The contribution of artificial intelligence technology to the learning process of accounting students in the digital era and learning ethics. Advances Educational Innovation, 1(1), 16–25. https://doi.org/10.69725/aei.v1i1.83
Rizal, RN (2015). Does basic education for the workforce play a role in reducing poverty in Indonesia? Indonesian Journal of Economics and Development, 16(1), 15–30. https://doi.org/10.21002/jepi.v16i1.596
Savickas, M. L. (2005). The theory and practice of career construction. In SD Brown & RW Lent (Eds.), Career development and counseling: Putting theory and research to work (pp. 42–70). John Wiley & Sons.
Sudaryanto, MR, Hendrawan, MA, & Andrian, T. (2023). The effect of technology readiness, digital competence, perceived usefulness, and ease of use on accounting students' artificial intelligence technology adoption. E3S Web of Conferences, 388, 04055. https://doi.org/10.1051/e3sconf/202338804055
Sumual, FM, & Karundeng, FEF (2024). Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era? The Indonesian Accounting Review, 14(1), 61–69. https://doi.org/10.14414/tiar.v14i1.4269
Techataweewan, W., & Prasertsin, U. (2018). Development of digital literacy indicators for Thai undergraduate students using mixed method research. Kasetsart Journal of Social Sciences, 39(2), 215–221. https://doi.org/10.1016/j.kjss.2017.07.001
UNESCO. (2023). Digital literacy global framework. UNESCO Publishing.
Urrofik, SAA, Arbarini, M., Suminar, T., & Cahyani, AD (2025). Competency-based training and self-efficacy on work readiness through employability skills in the Center for Vocational Training and Productivity. Scientific Journal of Education and Learning, 9(1), 129–140. https://doi.org/10.23887/jipp.v9i1.86823
Wang, D., & Li, Y. (2024). Career construction theory: Tools, interventions, and future trends. Frontiers in Psychology, 15. https://doi.org/10.3389/fpsyg.2024.1381233
World Economic Forum. (2023). The future of jobs report 2023. World Economic Forum.
Yulianti, M., Asniati, A., & Juita, V. (2021). The influence of accounting skills, digital literacy, and human literacy on the job readiness of prospective accountants in the era of digital technology disruption. Ekonomis: Journal of Economics and Business, 5(2), 449–457. https://doi.org/10.33087/ekonomis.v5i2.389
Published
2026-08-02
How to Cite
Krisna Arfandi, & Siti Fatimah. (2026). The Influence of Digital Literacy and Competency Certification on Accounting Students’ Readiness to Face Professional Transformation in the Artificial Intelligence Era with Adaptability as a Moderating Variable. International Journal of Economics, Business and Innovation Research, 5(05), 162-179. https://doi.org/10.63922/ijebir.v5i05.4554
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