Abstract:

There is concern that accounting will end in the digital era, and it threatens the accounting profession. This study examines the accounting profession that cannot be replaced by technology. The method used in this study is a non-probability sampling method, namely purposive (judgment) based on specific criteria. It involves accounting students and accounting educators at various public and private universities of Central Java. Accountants must prepare more maturely to face their main competitors, namely technology and programmers. When the world enters the industrial revolution 4.0 era, many technological infrastructures are being developed. This study is a quantitative exploratory study that aims to identify the role of technology as a supporter of the accounting profession. The study was conducted from June 2021 to May 2022 using regression analysis with validity and reliability tests on each question. The classical assumption test is applied in this study to obtain the best linear unbiased estimator. The hypotheses were tested with the coefficient of determination, F-test, and T-test. The originality of the research is presented by approaching the topic of the digital economy in Central Java today. It will attract the attention of the accounting profession, and accounting information data seekers, or even certain software developers, especially for the accounting teaching profession. The research result is expected in understanding the need for human labor in the industry is lessened with the revolution. Accordingly, those who run the accounting profession, the accounting teachers, must constantly renew themselves.