Main Article Content
Abstract
This study aims to analyze the influence of digital technology literacy and sustainability awareness on the understanding of accounting professional ethics among accounting students in Indonesia. The study employed a quantitative approach with an explanatory survey method. A purposive sampling method was used to determine the sample. The sample size was 100 students who had taken courses in accounting professional ethics and accounting information systems, and had experience in digital practices and exposure to sustainability issues. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results showed that digital technology literacy and sustainability awareness, both partially and simultaneously, had a positive and significant effect on the understanding of accounting professional ethics. These findings confirm that students' ability to utilize digital technology ethically, combined with awareness of sustainability principles, improves their understanding and application of professional ethics principles. Practically, this study provides implications for the development of an accounting curriculum that is adaptive to digital transformation and strengthens the ethical foundations for aspiring professional accountants in the modern era.
Keywords: digital literacy, sustainability awareness, accounting professional ethics, accounting students.