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The Use of Artificial Intelligence in Accounting Classes: Behavioral Insights from Students Fachrurrozie, Fachrurrozie; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Asrori, Asrori; Harsono, Harsono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.781

Abstract

Accounting learning has entered a new transformation with the intensive use of artificial intelligence. This study analyzes student behavior in using artificial intelligence in accounting lectures. The Unified Theory of Acceptance and Use of Technology (UTAUT) framework is used to understand student behavior by adding the construct of experience and competence of information and communication technology. This study contributes to the extended application of UTAUT. This survey took a sample of accounting and accounting education students at the Faculty of Economics and Business, Universitas Negeri Semarang, totaling 124 students. The questionnaire distributed via Google Forms was used as a data collection technique. The data analysis technique used was SEM-PLS. The results of the analysis show moderate student behavior in using artificial intelligence in accounting lectures, there is 2.48 of an average score. ChatGPT and Canva are the types of AI most frequently used by students in accounting courses. SEM-PLS analysis indicates that students' intentions to use artificial intelligence in their accounting lectures are more determined by performance and effort expectancy. The coefficients are 0.519 and 0.382 at a P-value of 0.000. Social influence does not have a significant effect on student intentions, with a P-value of 0.104. Student intentions, ICT experience, and ICT competence significantly influence student behavior to use AI. The coefficients are 0.382, 0.241, and 0.214 at a P-value less than 0.05. Facilitating conditions do not have a substantial effect on actual behavior, with a P-value of 0.210. The practical implication of this study is the importance of highlighting students' ICT experiences and competencies that determine the use of AI for lecture purposes.
Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Puji Novita Sari Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah