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All Journal Journal of Accounting and Investment Jurnal Riset Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Jurnal Abdi Masyarakat Indonesia Jurnal Penelitian Inovatif Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Mujtama': Jurnal Pengabdian Masyarakat Research Horizon JAMAS: Jurnal Abdi Masyarakat Jurnal Pengabdian Masyarakat Kreativasi: Journal of Community Empowerment E-Jurnal Akuntansi
Mia Ika Rahmawati
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Veterinary Other

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Journal : E-Jurnal Akuntansi

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Analysis of Artificial Intelligence (AI) Technology Acceptance Among Accounting Employees: A Model Based on UTAUT-3 Permatasari, Novia; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p18

Abstract

This study aims to analyze the factors that influence the acceptance and use of artificial intelligence (AI) technology by accounting employees using the UTAUT-3 model. Using a quantitative approach, data were collected from 162 accounting employees of an Internet Service Provider (ISP) company in East Java via a questionnaire and analyzed using PLS-SEM via SmartPLS 4. The results indicate that performance expectations, effort expectations, and social impact positively influence behavioral intention, while facility conditions, hedonic motivation, habit, and personal innovation do not have a significant effect. Habit influences actual usage behavior, but behavioral intention does not have a significant effect. These findings indicate the dominance of functional factors over pleasure or infrastructure in driving AI adoption. This study enriches the behavioral accounting literature and provides managerial implications for organizations in strategically adopting AI in financial reporting.
The Nexus Between ESG Risk, Capital Structure, Profitability, and Firm Value: Firm Size as a Moderator Ashari, Vegy Tasya; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p11

Abstract

This study aims to analyze the influence of ESG Risk Rating, capital structure, and profitability on firm value, and examine the role of firm size as a moderating variable. The study sample was companies listed in the IDX ESG Leaders (ESGL) index on the Indonesia Stock Exchange during the 2021–2023 period, with a total of 90 observations. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 25. The results show that ESG Risk Rating has a significant negative effect on firm value, while capital structure has a significant positive effect and profitability has a significant negative effect. Firm size is proven to weaken the effect of capital structure and strengthen the effect of profitability on firm value, but does not moderate the relationship between ESG Risk Rating and firm value. These findings emphasize the important role of financial factors and profitability in shaping firm value by considering the influence of firm size.
Co-Authors Anang Subardjo Anang Subardjo Ashari, Vegy Tasya BUDIYANTO Budiyanto Budiyanto Febrianto, Mory Victor Hasanah, Zahrotul Herry Susanto Lestariningsih, Marsudi Lilis Ardini Nabawiyah, Maulidatun Nanda Widaninggar, Nanda Nihayatul Munaa Permatasari, Novia Purwanti, Lusi Ratnasari, Brenda Ronal Surya Shabrie, Wiwiek Srikandi Suhermin, Suhermin Sukanti, Anisah Tri Woro Susanti Susanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie