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Journal : Journal of Applied Data Sciences

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 - FACHRURROZIE - Kardoyo Adella, Vinasya Agus Wahyudin Ahmad Nurkhin Akhtar, Rana Sharjeel Amalia, Neli Muna Amaliah, Afifah Nur Amin Pujiati Anggaeni, Oki Anik Widiyanti ANISYAH, SITI Anita, Hertati Tiawan Arifah, Cyntia Asrori Asrori Atik Mufridatul Khasanah Azizah, Aullya Nurul Basrowi Basrowi Basrowi Basrowi, Basrowi Baswara, Satsya Yoga Candra, Elfira Dwi DAHLAN, TRI ANDARI Darma Rika Swaramarinda, Darma Rika Devitrisia, Naim Dwi Puji Astuti Dwi Puji Astuti Edy Suryanto Edy Suryanto Eka Susanti Endang Purwaningsih Endang Purwaningsih Endang Purwaningsih Fachrurrozie, F Faizah Laila Oktaviana Fransisca Rahcmawati Indira Harsono Harsono Haryati, Nanik Sri Hasan Mukhibad HENRY ERYANTO, HENRY Imlessh, Mohammed Mahmoud Mohammed Joko Suwandi Khayati, Afif Nur Kurniawan, Agus Nur Ikhsan KUSMURIYANTO Kusumaningrum, Selvy Latief, M. Jamil Lestari, Friska Aviyati Maharani, Radinta Margunani Marsofiyati Miftahunnajah, Nimas Aulia Pambajeng Moch Faizal Rachmadi Mohehu, Fazri Mudrikah, Saringatun Muhammad Dwilian Fathurrohman Muhsin Muhsin Muslikh Muslikh Mutiara Karima Naim Devitrisia Nurfiana, Wiwik Octavianto, Said Nur Pitaloka, Lola Kurnia Prabawati, Arrum Rachmadi, Moch Faizal Radinta Maharani Rasto, Rasto Rediana Setiyani, Rediana Rika Yuliwulandari Roni Faslah Rusdarti - Said Nur Octavianto Sambas Ali Muhidin, Sambas Ali Sandy Arief Sejati, Adif Akbar Setyaputri, Nanda Aji Siti Fatimah Soenyono Soenyono Subowo Subowo Sucihatiningsih DWP Suhaeri Suhaeri, Suhaeri Surya Jatmika Trianavera, Bernike Agnes Tusyanah Tusyanah Ventayen, Randy Joy Magno Wibowo, Rizal Eko Widiyanto Widiyanto Wiharto, Ega Sih Priyantika Windi Puji Astuti, Windi Puji Yani, Ni Luh Sinta Yuliawan, Rahmat