Zahra, Bilqist Nabila (2025) Pengaruh Kompetensi Digital, Kecerdasan Emosional, dan Motivasi Kerja terhadap Kinerja Akuntan dalam Menghadapi Era VUCA (Studi pada Akuntan di Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and verify the influence of digital competence, emotional intelligence, and work motivation on accountant performance in the VUCA era. The research is motivated by the phenomenon of the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era, which has brought about numerous changes that require accountants to possess adaptive capabilities to sustain and enhance their performance. This study employs a quantitative method utilizing primary data collected through a survey by distributing questionnaires to respondents. The population in this study comprises 210 Chartered Accountants (CA) certified professionals based in Surabaya. Using Slovin’s formula, a sample of 138 respondents was determined, and the sampling technique adopted was proportionate stratified random sampling. A total of 152 CA-certified accountants participated in completing the questionnaire. Data analysis was conducted using SmartPLS version 4.0. The results of hypothesis testing reveal that the independent variables—digital competence, emotional intelligence, and work motivation—have a positive effect on the dependent variable, namely accountant performance. These findings indicate that higher levels of digital skills, emotional regulation, and intrinsic motivation significantly contribute to enhancing accountants’ ability to respond to changes, pressure, and uncertainty in their work environment—conditions that characterize the VUCA era. This study implies that the findings can serve as a basis for formulating strategic policies aimed at enhancing the quality of human resources in the accounting field, making them more adaptive, resilient, and prepared to face future challenges and transformations.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | BILQIST NABILA ZAHRA | ||||||||
| Date Deposited: | 22 Jul 2025 03:15 | ||||||||
| Last Modified: | 22 Jul 2025 03:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40431 |
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