Main Article Content
Abstract
This study investigates the influence of technology-related factors on the professional competence of accountants in a cross-sectional comparison between Indonesia and Brunei. Utilizing the Technology Acceptance Model (TAM) framework, the research examines the roles of Technological Understanding (X1) and Attitude Towards Technology Adaptation (X2) as predictors of Accountants' Role in Strengthening National Financial Resilience (Y) (professional competence). Data was collected from accountants in both nations and analyzed using an Independent Samples t-Test and Multiple Linear Regression (MLR), implemented via Google Colab.
The results of the t-test indicate a significant difference in mean professional competence between the two groups (p=0.006), suggesting that Indonesian accountants exhibit a higher average score in competence. The MLR analysis further revealed that the model is statistically significant in explaining competence in both countries (R2 >0.50 and F-statistic p<0.001). Critically, the study found that Technological Understanding (X1) is the sole significant and positive predictor of competence across both samples (β>0, p<0.001). Conversely, Attitude Towards Technology Adaptation (X2) was consistently found to be non-significant (p>0.05).
In conclusion, while professional competence levels differ between Indonesia and Brunei, the key driver of this competence is not merely the acceptance or attitude toward technology, but rather the depth of knowledge and understanding of technology. This highlights an urgent need for professional bodies and educational institutions in Southeast Asia to prioritize comprehensive digital literacy training to ensure accountants remain relevant and capable of supporting national financial governance in the digital era.
Keywords: Accountant Competence, Technological Understanding, Technology Attitude, Technology Acceptance Model (TAM), Financial Resilience, Indonesia, Brunei.