Pengaruh Kompetensi Digital, Kecerdasan Emosional, dan Motivasi Kerja terhadap Kinerja Akuntan di Era VUCA

Abstract

The development of the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era presents new challenges for professional accountants. This study aims to examine the influence of digital competence, emotional intelligence, and work motivation on the performance of accountants in the city of Surabaya. The sample in this study amounted to 138 respondents. Using a quantitative approach and SEM-PLS analysis of data collected from certified accountants, the results of the study show that these three variables have a positive effect on the performance of accountants in dealing with the complexity of the VUCA era. This study integrates the Theory of Planned Behavior to explain how the perception of control, subjective norms, and attitudes can affect behavior and performance. In contrast to previous studies that tended to analyze these variables separately, this study offers an integrated model that contributes both practically and theoretically to efforts to improve professional competencies in a dynamic work environment. The results of the study recommend that educational institutions and accounting professional organizations prioritize the development of digital and emotional skills in order to maintain high standards of professionalism in a volatile economic context. Further research is recommended to involve a wider sample and consider moderation variables to enrich the analysis.