Pengaruh Literasi Digital dan Kecemasan Karier terhadap Niat Calon Akuntan menggunakan AI dalam Audit

Abstract

Digitalization and the evolution of artificial intelligence (AI) are forcing the audit profession to adapt, yet Generation Z accounting students in the pre-professional stage having completed or currently undertaking an Audit course, here regarded as prospective accountants remain constrained by digital competence and career anxiety. This study examines the influence of digital literacy and career anxiety on prospective accountants' intention to use AI in auditing, with career anxiety as a moderating variable. A quantitative explanatory design was employed, involving three constructs: digital literacy, career anxiety, and intention to use AI. Primary data were collected via an online questionnaire administered to 77 Generation Z undergraduate accounting students selected through purposive sampling, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that digital literacy has a positive and significant effect on intention to use AI, while career anxiety has a negative and significant effect. Career anxiety also moderates the relationship by weakening the positive effect of digital literacy on intention to use AI. These findings imply that psychological factors, particularly career anxiety, should not be overlooked in preparing accounting students for AI-based digital transformation in auditing, underscoring the need for curricula balancing digital literacy with career anxiety management.