| Issue |
E3S Web of Conf.
Volume 388, 2023
The 4th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2022)
|
|
|---|---|---|
| Article Number | 04055 | |
| Number of page(s) | 9 | |
| Section | Technological Influence on Society and Applied Social Sciences to Support Sustainable Society | |
| DOI | https://doi.org/10.1051/e3sconf/202338804055 | |
| Published online | 17 May 2023 | |
The Effect of Technology Readiness, Digital Competence, Perceived Usefulness, and Ease of Use on Accounting Students Artificial Intelligence Technology Adoption
Accounting Department, Faculty of Economics & Communication, Bina Nusantara University, Jakarta, 11480, Indonesia
* Corresponding author: miftah.sudaryanto@binus.ac.id
† Corresponding author: muhammad.hendrawan001@binus.ac.id
‡ Corresponding author: tommy.andrian@binus.ac.id
The research aims to determine the effect of technology readiness, digital competence, perceived usefulness, and ease of use on accounting students' artificial intelligence technology adoption. This study uses quantitative methods using a questionnaire with 44 items. The research uses convenience sampling technique, in which the research has a sample of 152 respondents from accounting students who are currently studying at universities in West Jakarta, Indonesia. This study uses the Partial Least Square Path Modeling (PLS-PM) approach to analyze the collected data. This study indicates that perceived ease of use and usefulness significantly affect artificial intelligence technology adoption. However, digital competence and technology readiness does not affect artificial intelligence technology adoption. Professionals in the accounting field believe artificial intelligence will have a significant role in the future. Accounting students need to prepare themselves for when learning artificial intelligence becomes a must.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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