ACCOUNTANT PROFESSIONALISM BASED ON THE PERSPECTIVE OF ACCOUNTING STUDENTS IN WEST JAVA

Abstract

The aim of this research is to determine the influence of Artificial Intelligence technology, understanding of professional ethics, organizational commitment on accountant professionalism based on the perspective of accounting students. This research includes survey research with questionnaires. The population in this research were students from the Accounting Study Program in West Java. Sampling used the purposive sampling method. The data analysis technique uses Linear Regression Analysis techniques and independent simple t-test. The research results show that Artificial Intelligence technology, professional ethics, and organizational commitment simultaneously have a significant effect on professionalism. The magnitude of the influence of Artificial Intelligence technology, understanding of professional ethics, and organizational commitment on accountant professionalism is 62.3%.