Dampak revolusi industri 4.0 terhadap profesi akuntan publik (sebuah penelitian literatur)

Abstract

Nowadays, we are entering the industrial revolution 4.0 era or digital era, where technology has developed so rapidly. The industrial revolution 4.0 will affect almost all industries that exist today, including the public accountant profession. In the one hand, technology will improve the effectiveness and efficiency of public , it can also replace the public accountant. This is in line with the research that have been conducted by Frey & Osborne which stated that accountant and public accountant profession have a 94% probability of being computerized. Therefore, public accountant must know how the 4th industrial revolution will affect their profession, so that they can prepare themselves to face this era. The research method that is used in this research is descriptive method. Data collection method that used in this research are literature study dan field study. Type of data that used in this research is qualitative data, both primary data and secondary data. Data analysis method that used in this research is qualitative analysis. Based on the research that have been conducted, there are 3 impacts caused by the fourth industrial revolution against public accountant profession: 1) technology will knowledge, skill, and capability about technology more strategic.