Pengaruh Keahlian Data Analytic, Internet of Things, dan Blockchain Terhadap Kinerja Akuntan di Indonesia

Abstract

Indonesia is currently in the era of globalization and the industrial revolution 4.0 where technology is experiencing rapid development and currently the world has begun to enter industry 5.0. With the development of the increasingly sophisticated and latest times, especially with computers and internet technology, Indonesian accountants are required to be able to adapt to technological developments. Indonesian accountants are expected to be able to use technology in their work. This research was conducted to find out how the relationship between Data Analytics, Internet of Things and Blockchain expertise to Accountant Performance with the hope that these three skills can improve the abilities possessed by today's accountants to be able to adapt to the development of the times, especially the upcoming industry 5.0. This study uses a quantitative casual approach with the aim of finding out the causal relationship between independent variables and dependent variables using data from research questionnaires collected from 130 respondents and processed using SPSS for descriptive and statistical analysis. The results of the study show that Data Analytics does not have a significant effect on Accountant Performance while the Internet of Things and Blockchain have a significant effect on Accountant Performance.