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All Journal Jurnal Akuntansi Bisnis
Gusti A Ayu Ketut Rencana Sari Dewi
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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Menuju Era Society 5.0: Analisis Empiris Perilaku Penerimaan AI dalam Praktik Akuntansi dan Audit Cokorda Rai Parwata; Gede Adi Yuniarta; Gusti A Ayu Ketut Rencana Sari Dewi
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16077

Abstract

This study examines how artificial intelligence (AI) and Society 5.0 shape accounting and auditing practices in Indonesia using the Technology Acceptance Model (TAM). Questionnaire responses from 217 purposively selected accountants and auditors were analyzed using PLS-SEM. Results showed that 10 out of 13 hypotheses were supported. AI significantly increases perceived ease of use (PEOU) and perceived usefulness (PU), with a greater effect on PEOU than Society 5.0. Conversely, Society 5.0 contributes more to PU. PEOU positively affects PU, which serves as the strongest predictor of intention to use (IU). Furthermore, IU impacts auditing practice more significantly than accounting practice. Only the indirect effect of Society 5.0 on auditing practice was significant through mediation. The model explains 12.2% of variance in auditing and 2.6% in accounting. These findings help firms and professional bodies integrate easy-to-use AI tools with well-connected work systems.
Co-Authors Cokorda Rai Parwata Gede Adi Yuniarta