Pengaruh Gender dan IPK Mahasiswa Akuntansi Terhadap Pemahaman Teknologi Informasi Akuntansi Yang Harus Dikuasai Oleh Seorang Akuntan

Abstract

This study aims to analyze the effect of gender and Grade Point Average (GPA) on accounting students’ understanding of accounting information technology required by professional accountants at Universitas HKBP Nommensen Medan, class of 2022. The rapid development of information technology has significantly transformed business systems and the accounting profession, requiring accountants to master computer-based information systems (Hartono, 2003). Based on Social Cognitive Theory, personal factors such as self-efficacy and cognitive ability influence individuals’ understanding of technology (Bandura, 1978). This research employed a quantitative descriptive approach using saturated sampling. The population consisted of 155 students, and 121 valid responses were analyzed. The research instrument was adapted from Prijayani (2010) using a five-point Likert scale. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that gender has no significant effect on the understanding of accounting information technology (t = 0.474; sig = 0.640 > 0.05). Similarly, GPA has no significant effect (t = -0.759; sig = 0.456 > 0.05). The Adjusted R Square value of 0.030 indicates that gender and GPA explain only 3% of the variance in accounting information technology understanding. The findings suggest that accounting information technology competence is more influenced by contextual factors such as digital literacy, practical experience, and technology self-efficacy rather than academic achievement and gender differences.