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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Putri Kurniawan, Adeline
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Economics, Econometrics & Finance

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Analisis Jalur Hubungan Perceived Ease of Use dan Artificial Intelligence Adoption: Peran Krusial Perceived Usefulness sebagai Mediator Putri Kurniawan, Adeline; Tjakrawala, F.X. Kurniawan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2437

Abstract

This study aims to examine the influence of Perceived Ease of Use on Artificial Intelligence Adoption, with Perceived Usefulness serving as a mediating variable among accounting students in Indonesia. The research employs a quantitative descriptive method, utilizing primary data collected via online questionnaires distributed through a purposive sampling technique to 251 respondents. Data analysis was conducted using the Structural Equation Modeling (SEM) approach with SmartPLS software. The findings indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Artificial Intelligence Adoption. Furthermore, Perceived Usefulness has a positive and significant impact on Artificial Intelligence Adoption and is proven to mediate the relationship between Perceived Ease of Use and Artificial Intelligence Adoption.
Co-Authors F.X. Kurniawan Tjakrawala, F.X. Kurniawan