Pengaruh Penerapan Artificial Intelligence (AI) terhadap Akurasi dan Kecepatan dalam Membuat Laporan Keuangan (Studi pada Mahasiswa Akuntansi ITB Nobel Indonesia)
DOI:
https://doi.org/10.37476/malomo.v3i3.5352Keywords:
Artificial Intelligence, Akurasi, Kecepatan, laporan keuangan, Mahasiswa AkuntansiAbstract
Penelitian ini bertujuan untuk menguji pengaruh penerapan Artificial Intelligence (AI) terhadap akurasi dan kecepatan dalam penyusunan laporan keuangan oleh mahasiswa akuntansi ITB Nobel Indonesia. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif eksplanatori, dengan responden sebanyak 150 mahasiswa yang dipilih secara acak dari populasi sebanyak 236 orang. Pengumpulan data dilakukan melalui kuesioner daring, dan data dianalisis dengan uji validitas, reliabilitas, asumsi klasik, uji t, uji F, dan regresi linear sederhana menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa AI memiliki pengaruh positif dan signifikan terhadap kedua variabel dependen. Koefisien determinasi menunjukkan bahwa AI menjelaskan 28% variasi akurasi dan 37,4% variasi kecepatan dalam pelaporan keuangan. Temuan ini memperkuat validitas model Technology Acceptance Model (TAM), khususnya konstruk Perceived Usefulness dan Perceived Ease of Use. Penelitian ini memberikan kontribusi teoretis terhadap adopsi teknologi dalam pendidikan akuntansi, serta implikasi praktis dalam pengembangan kurikulum berbasis teknologi yang responsif terhadap transformasi digital dalam dunia pendidikan tinggi.
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