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Study of ChatGPT Utilization Behavior by Accounting Education Students: Extended UTAUT2 Model Perspective Setiyani, Rediana; Santoso, Jarot Tri Bowo; Nurkhin, Ahmad; Fatimah, Siti
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.6

Abstract

The use of Generative Artificial Intelligence (GAI), such as Chat Generative Pre-Trained Transformer (ChatGPT), is experiencing a significant increase among students for educational purposes, including lectures, completing assignments, and compiling final projects. This study aims to analyze the use of ChatGPT by accounting education students and investigate their intentions and behavior using the extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The study employed Partial Least Squares Structural Equation Model (PLS-SEM) analysis design with respondents from Accounting Education students at the Faculty of Economics and Business, Universitas Negeri Semarang (UNNES), totaling 134 students. The data collection technique used was a questionnaire distributed online via the Google Forms platform. Model testing was conducted first, followed by hypothesis testing in the PLS-SEM framework. Data analysis was conducted using the SmartPLS version 4.0 application. The results of the study showed that students' intention to use ChatGPT was more determined by performance expectancy and habit. Intention, facilitating conditions, and habits are significant predictors of use behavior. Intention can mediate the influence of habit on the actual behavior of students utilizing ChatGPT. In addition, extended-UTAUT2 constructs such as personal innovativeness, learning value, and novelty are unable to influence the intention and behavior of ChatGPT utilization by accounting education students.  
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