The Influence of Technological Knowledge and Digital Skills on Accounting Students' Readiness to Face Artificial Intelligence Technology

In the face of the era of digital technological advancement, accounting students must prepare themselves and have competence in the field of accounting technology, even though this raises various concerns regarding the future of accountants and the possibility of them being replaced by AI. This research aims to examine the influence of technology knowledge and digital skills on the readiness of accounting students to face artificial intelligence technology. The data source used was primary data collected online through Google Forms using purposive sampling method. The population of this study sampled 286 respondents, namely active undergraduate accounting students in Indonesia. The research technique used is Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) analysis tool version 4.0. The results indicate that the variables of technology knowledge and digital skills have a positive and significant influence on the readiness of accounting students to face artificial intelligence technology in the era of digital technology disruption. Thus, this research indicates that accounting students in Indonesia will be more prepared to face technological advancements if supported by the understanding and digital skills possessed by these students.