DIGITAL TRANSFORMATION IN AUDITING : LEARNING MOTIVATION, SOFT SKILLS AND STUDENT PERCEPTIONS IN INDUSTRY 5.0

Rama Dandi; Reni Dwi Widyastuti; Wilda Sari

doi:10.31955/mea.v9i2.5782

Rama Dandi Universitas Panca Bhakti, Pontianak
Reni Dwi Widyastuti Universitas Panca Bhakti, Pontianak
Wilda Sari Universitas Panca Bhakti, Pontianak

DOI: https://doi.org/10.31955/mea.v9i2.5782

Keywords: Industrial Revolution 5.0, Information Technology, Learning Motivation, Soft Skills, IT Auditor Competency.

Abstract

This study aims to analyze the influence of learning motivation, auditor soft skills, and student perceptions on auditor Information Technology (IT) mastery in facing the challenges of the Industrial Revolution 5.0. This revolution is characterized by the integration of advanced technology in various sectors, including accounting and auditing, thus requiring the readiness of human resources, especially accounting students, in mastering technical and non-technical skills. This study uses a quantitative approach with a survey design, where data is collected through a Likert scale-based questionnaire. Respondents consist of 55 accounting students from several universities in West Kalimantan Province, selected through purposive sampling, with criteria of active students in semesters 3, 5, and 7. The validity and reliability of the instrument were tested before use in data collection. Data analysis was conducted using multiple linear regression to determine the contribution of each independent variable to the mastery of IT skills as the dependent variable. The results of the study indicate that students' perceptions of the importance of information technology are the most influential factor in improving the mastery of IT skills. Meanwhile, learning motivation and soft skills showed lower partial contributions, although they remain important in the context of students' professional development. These findings emphasize the need for comprehensive integration between motivation, interpersonal skills, and technological understanding in the accounting curriculum to prepare graduates who are adaptive and competent in a digitized audit environment.

References

Bawamenewi, M. M., Siahaan, A. M., & Saribu, A. D. (2024). Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen). Jurnal Mahasiswa Humanis, 4(1).
Binus University School of Accounting. (2020, July 15). Skill dan Knowledge Yang Dibutuhkan Auditor Dalam Menghadapi Revolusi Indutri 4.0. Accounting.Binus.Ac.Id.
Dea, O. :, Saputri, W., & Kuntadi, C. (2024). PT. Media Akademik Publisher PENGARUH KOMPETENSI, INTEGRITAS DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT. JMA), 2(4), 3031–5220. https://doi.org/10.62281
Diana Putri Anggraini. (2021, November 26). Pengembangan Soft Skill Akuntan dalam Menghadapi Era Society 5.0. Www.Kumparan.Com.
Duyen Nguyen, T. H., Le, V. L., Van Hau, N., Do, D. T., & Thu Thao, N. T. (2020). Evaluation of auditors’ professional skills in local auditing firms in Hanoi. Journal of Asian Finance, Economics and Business, 7(9), 583–591. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.583
Elvira, N. Z., & Nirwana, H. (2022). Studi Literatur: Motivasi Belajar Siswa dalam Pembelajaran. Jurnal Literasi Pendidikan, 1(2). https://doi.org/10.56480/eductum.v1i2.767
Gloria, & Salma. (2023, December 6). Professor Tri Priyambodo: Universities Have Huge Responsibility to Accelerate Digital Technology Literacy. Universitas Gajah Mada.
Gloriabarus. (2023, November 24). Revolusi Industri Hasilkan Masyarakat 5.0, Perguruan Tinggi Punya Tanggung Jawab Besar untuk Akselerasi Literasi Teknologi Digital.
Ignatius Edward Rianto. (2023, December 15). Penerapan Kecerdasan Buatan (AI) dan Analisis Data dalam Proses Audit: Transformasi Menuju Keefektifan dan Efisiensi. School Of Accounting BINUS.
Kamal. (2021). Pengertian Audit, Fungsi, Tahapan, dan Jenisnya. Gramedia Blog.
Kurniawati, S., & Primasatya, R. D. (2024). Model Pengembangan Kemampuan Auditor Dalam Tantangan Era Sosiety 5.0 Di Indonesia. Owner, 8(1), 212–221. https://doi.org/10.33395/owner.v8i1.1891
M. Fajarudin Akbar, & Nur Fitriyah. (2024). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN (BPK) PROVINSI NTB. Journal Risma, 4(Audit).
M.Fauzan. (2009). PERSEPSI DOSEN AKUNTANSI DAN MAHASISWA AKUNTANSI TERHADAP TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN PUBLIK. Universitas Muhammadiyah Surakarta.
Meutia Layli. (2019, August 7). Fungsi Audit Pada Perusahaan. Feb.Almaata.Ac.Id.
Rijal Fahmi Mohamadi. (2024, December 6). Audit Laporan Keuangan: Tahapan & Dokumen Persyaratan. Mekari Jurnal.
Suganda, T. R., Ambarwati, S., & Astuti, T. (n.d.). PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD.
Universitas Ahmad Dahlan. (2022, November 18). Era Industri 5.0 dan Kompetensi yang Dibutuhkan. Lldikti5.Kemdikbud.Go.Id.
Vami, O. :, Sekolah, R., Ilmu, T., & Yai, E. (n.d.). PENGARUH KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT. http://www.antara.co.id
Wednesd Avioni Azzalea. (2022). ANALISIS PENERAPAN KODE ETIK AUDITOR DALAM MENJAGA KERAHASIAAN DATA KLIEN DI KANTOR AKUNTAN PUBLIK SARASTANTO DAN REKAN. Universitas Islam Sultan Agung Semarang.
Wikipedia. (2022, July 9). Standar Auditing. Wikipedia.
Yoga, B., & Dinarjito, A. (2021). THE IMPACT OF KEY AUDIT MATTERS DISCLOSURE ON COMMUNICATIVE VALUE OF THE AUDITOR’S REPORT: A SYSTEMATIC LITERATURE REVIEW. Jurnal Akuntansi Dan Keuangan Indonesia, 18(1), 15–32. https://doi.org/10.21002/jaki.2021.02
Yudhistari, E., & Purnomo, H. (2023). Menumbuhkan Motivasi Belajar Siswa Pasca Pembelajaran Daring Akibat Pandemi COVID-19. In Trends in Applied Sciences, Social Sciences, and Education | (Vol. 1, Issue 1).
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.