FACTORS AFFECTING THE DIGITAL SKILLS READINESS OF ACCOUNTING STUDENTS IN THE DIGITAL ECONOMY ERA

Abstract

The objectives of this research were: (1) to examine the levels of factors influencing the digital skill readiness of accounting students, and (2) to analyze the influence of these factors on the digital skill readiness of accounting students in the digital era. This study employed a quantitative research approach. The sample consisted of 169 accounting students from Northern College. A questionnaire was used as the research instrument, with a reliability coefficient of 0.984. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis.

  The research findings revealed that:

  1) the overall level of factors influencing digital skill readiness was at a high level ( = 4.19, S.D. = 0.79). The most significant factor was instructional practices, followed by social environment, technology and infrastructure, professional practice experience, institutional support, and personal factors, respectively. The overall level of digital skill readiness was also at a high level ( = 4.06, S.D. = 0.83), with the highest emphasis placed on digital communication and collaboration skills, followed by accounting software usage skills, accounting data analytical thinking, attitudes and adaptability toward technology, and basic technological skills..

  2) The results of the multiple regression analysis indicated that technology and infrastructure factors, along with professional practice experience, had a statistically significant influence on digital skill readiness. In contrast, personal factors, instructional practices, institutional support, and the social environment did not show a statistically significant influence.