Skripsi
Analysis of Factors Influencing The Adoption of Artificial Intelligence in Accounting Learning / Muhammad Andi Rifki
Abstrak
This study aims to analyze the factors influencing the adoption of artificial intelligence in accounting learning by students majoring in accounting given the increasing cruciality of AI in improving concept understanding data analysis and solving complex accounting problems. Using a quantitative approach data were collected through a Likert-scale questionnaire (1-5) from 135 students in the accounting department. Data analysis was conducted using SEM-PLS. The results of this study confirm that students positive attitudes towards the use of AI and perceived usefulness of AI are the dominant factors driving the adoption of AI in accounting learning with ease of use playing a role through intention formation. The findings also provide implications that AI implementation strategies in accounting education should focus on forming students positive attitudes and demonstration of concrete benefits in addition to ensuring ease of use to effectively encourage technology adoption.