Menuju Era Society 5.0: Analisis Empiris Perilaku Penerimaan AI dalam Praktik Akuntansi dan Audit

Cokorda Rai Parwata (Universitas Pendidikan Ganesha)
Gede Adi Yuniarta (Universitas Pendidikan Ganesha)
Gusti A Ayu Ketut Rencana Sari Dewi (Universitas Pendidikan Ganesha)

Jurnal Akuntansi Bisnis
Vol 24, No 2: September 2026

This study examines how artificial intelligence (AI) and Society 5.0 shape accounting and auditing practices in Indonesia using the Technology Acceptance Model (TAM). Questionnaire responses from 217 purposively selected accountants and auditors were analyzed using PLS-SEM. Results showed that 10 out of 13 hypotheses were supported. AI significantly increases perceived ease of use (PEOU) and perceived usefulness (PU), with a greater effect on PEOU than Society 5.0. Conversely, Society 5.0 contributes more to PU. PEOU positively affects PU, which serves as the strongest predictor of intention to use (IU). Furthermore, IU impacts auditing practice more significantly than accounting practice. Only the indirect effect of Society 5.0 on auditing practice was significant through mediation. The model explains 12.2% of variance in auditing and 2.6% in accounting. These findings help firms and professional bodies integrate easy-to-use AI tools with well-connected work systems.