DETERMIAN TERHADAP KEMAJUAN TEKNOLOGI DAN KOMPETENSI AKUNTAN DI INDONESIA

Abstract

The purpose of this study is to analyze the impact of regulation, economic factors, sociocultural dimensions, and innovation on technological development and accountant competence. The research method uses a quantitative approach with the Partial Lesquare (PLS) Model with Warp PLS 8.0 Version, data collected through questionnaires with accounting professionals. The results showed that strict regulations have a positive and significant effect on the development of accounting technology, while economic factors, such as economic growth and inflation, also play an important role. Sociocultural influences technology adoption through cultural norms and values. In addition, innovation is identified as a key driver of technological development and increased accountant competence. The practical imply­cations highlight the need for regulatory awareness and the importance of innovation in enhancing professional capabilities. This study provides a holistic understanding of the factors that influence the development of technology and accountants' competencies, while also providing a basis for practitioners and researchers to take appropriate steps in facing future challenges.