PENGARUH KECANGGIHAN TEKNOLOGI,KOMPETENSI DIGITAL,DAN KEMUDAHAN TERHADAP ADOPSI ACCURATE ACCOUNTING SOFTWARE BERBASIS TEKNOLOGI ARTIFICIAL INTELLIGENCE
DOI:
https://doi.org/10.51903/jiab.v6i1.1627Keywords:
TECHNOLOGY ADOPTION, , ACCOUNTING SOFTWARE, Artifical intelligence, DIGITAL COMPETENCE, Technology Acceptance Model (TAM)Abstract
Perkembangan Artificial Intelligence (AI) mendorong transformasi signifikan dalam praktik akuntansi melalui penggunaan software akuntansi berbasis AI, salah satunya Accurate Accounting Software. Namun, tingkat adopsi teknologi tersebut di lingkungan akademik masih bervariasi. Penelitian ini bertujuan untuk menganalisis pengaruh kecanggihan teknologi, kompetensi digital, dan kemudahan penggunaan terhadap adopsi Accurate Accounting Software berbasis AI pada mahasiswa dan dosen Program Studi Akuntansi Universitas STEKOM Group. Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan melalui kuesioner skala Likert terhadap 100 responden dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kecanggihan teknologi, kompetensi digital, dan kemudahan penggunaan berpengaruh positif dan signifikan terhadap adopsi Accurate Accounting Software, baik secara parsial maupun simultan, dengan kemudahan penggunaan sebagai variabel paling dominan. Temuan ini memperkuat relevansi Technology Acceptance Model (TAM) dalam menjelaskan adopsi teknologi akuntansi berbasis Artificial Intelligence.
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