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All Journal EKONOMIS : Journal of Economics and Business
Salim, Julian Stevanus
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Economics, Econometrics & Finance

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Mempersiapkan Akuntan Muda di Era TUNA: Pengaruh Kesiapan Teknologi dan Persepsi Terhadap Adopsi AI Khairany, Saskia Jamilah; Salim, Julian Stevanus; Putri, Karin Chlarista; Agustina, Trifena
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2572

Abstract

This study aims to understand how technological readiness influences the adoption of artificial intelligence technology among accounting students, by examining the role of perceived technology use as a mediating variable. A quantitative approach was used by distributing a 26-item questionnaire online to 244 accounting students from several universities in Palembang City. The sampling technique used was random sampling. Data analysis used hierarchical regression with partial least squares structural equation modeling (PLS-SEM). The results showed that technological readiness significantly positively influenced the adoption of artificial intelligence technology in the accounting field. In addition, a mediation analysis revealed that perceived technology use was able to partially mediate the relationship between technological readiness and adoption of artificial intelligence technology among accounting students in Palembang City.
Co-Authors Agustina, Trifena Khairany, Saskia Jamilah Putri, Karin Chlarista