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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Al-Buhuts (e-journal) AKUNSIKA: Jurnal Akuntansi dan Keuangan Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances: Jurnal Ekonomi & Bisnis
Kartini Kartini
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Factors Influencing Accounting Students’ Intentions to Use Generative AI (ChatGPT) Nastasya Cindy Hidajat; Fransiska Natalia Kosasih; Sri Sundari; Kartini Kartini
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.843

Abstract

Purpose: This study aims to analyze the factors influencing accounting students' intention to use AI, specifically ChatGPT. This study employs a quantitative approach, adopting the Technology Acceptance Model (TAM) with perceived usefulness and perceived ease of use, and expands it to include the variables of trust and social influence. The research hypothesis states that these four variables have a positive and significant effect on the intention to use GenAI. Research Method: Data were collected via a questionnaire administered to accounting students who had used or were familiar with ChatGPT. The sample was selected through purposive sampling among students at Tarumanagara University in West Jakarta, yielding 125 respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: The study indicates that perceived usefulness, perceived ease of use, trust, and social influence have a positive and significant effect on behavioral intention. These findings underscore the importance of improving digital literacy, providing guidelines for ethical use, and securing support from instructors and institutions in integrating ChatGPT into accounting education. Implications: This study makes a theoretical contribution to the development of AI-based technology adoption models and a practical contribution to educational institutions by informing the design of GenAI integration strategies to optimize accounting education. Originality: A study of the factors influencing the intention to use ChatGPT GenAI among accounting students in Indonesia, specifically at Tarumanagara University, as research on GenAI in accounting education remains limited.
Co-Authors Andi Kusumawati Andi Sayyidatun Ufairah Anto Ansar Abdu Darwis Said, Darwis Erna Pasanda Fransiska Natalia Kosasih Grace T. Pontoh Jusniati Jusniati Mahardika Burhan Muhammad Akhtar Muliani Mangngalla? Nadhira Afdalia Nadhirah Nagu Nastasya Cindy Hidajat Nurul Fahmi Sultan Ratna Ayu Damayanti Refor Moerdianto Moerdianto Rica Yulianti Lukman Rica Yulianti Lukman Rismayanti Rismayanti Rosmiati Adi Sri Sundari Yohanis Rura Yohanis Rura Rura Yuni Pratiwi Gazali