Pengaruh Technology Readiness dan AI Literacy terhadap Kesiapan Mahasiswa Akuntansi Bekerja Berdampingan dengan AI

Rifaldo Rifaldo (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Dewi Pebriyani (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to examine the influence of Technology Readiness and AI Literacy on the readiness of accounting students to work alongside artificial intelligence (AI), using the Technology Acceptance Model (TAM) approach. The population in this study consists of accounting students who enrolled in 2022 from six universities in Padang City, with a sample size of 252 respondents selected using purposive sampling. In testing the hypotheses, this study employed multiple regression analysis and conducted tests using SPSS 25 software. The results of the study indicate that Technology Readiness and AI Literacy have a positive and significant influence on accounting students' readiness to work alongside AI.