Persepsi Mahasiswa Akuntansi Terhadap Profesi Auditor di Era Digital

This study aims to analyze accounting students' perceptions of the audit profession in the digital era using the Theory of Planned Behavior (TPB) approach. The development of digital technology has brought significant changes in audit practice, thus requiring auditors to have technological competence, strong career motivation, and an adequate understanding of professional ethics. This study used a quantitative method with an associative approach. The study population was active students of the Accounting Study Program, Faculty of Economics and Business, University of Mataram, in the 2024/2025 academic year. The study sample consisted of 285 respondents selected using a purposive sampling technique, with the criteria being students in semesters 4 to 8 who had taken audit courses. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results showed that understanding digital technology did not significantly affect students' perceptions of the audit profession. Motivation to choose the audit profession had a negative and significant influence on students' perceptions, indicating that students with high motivation tend to have a more critical view of the audit profession. Meanwhile, understanding of professional ethics had a positive and significant influence on students' perceptions and was the most dominant variable. Simultaneously, the three independent variables significantly influenced students' perceptions of the audit profession. The implications of this research are expected to contribute to the development of accounting curricula and the preparation of prospective auditors that are adaptive to the challenges of the digital era.