DO AI AND INFORMATION TECHNOLOGY SUPPORT ACCOUNTING EFFICIENCY?

Linda
Khomsiyah

Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue

The purpose of this study is to examine the influence of Artificial Intelligence (AI) adoption, information technology, and employee competence on accounting efficiency, as well as assess the role of organizational readiness as a moderating variable. A quantitative survey was administered to 150 accounting practitioners, and the resulting data were examined using SEM-PLS techniques. The findings indicate that information technology and employee competence significantly affect accounting efficiency, whereas AI adoption and organizational readiness do not show significant influence, including in their moderating effects. These results suggest that accounting efficiency is primarily driven by employee capabilities and information technology. The study concludes that strengthening IT systems and enhancing employee competencies are essential. The implications highlight the need for more targeted AI implementation strategies and continuous human resource development.