Electronic Theses and Dissertation

ABSTRAK
Kecerdasan buatan (AI) menjadi salah satu teknologi paling krusial dalam
transformasi profesi akuntansi pada era Revolusi Industri 4.0, karena
kemampuannya mengotomatisasi pembukuan, rekonsiliasi transaksi, dan analisis
prediktif keuangan yang sebelumnya dikerjakan secara manual, sehingga
penguasaan AI menjadi kompetensi yang semakin dituntut oleh industri dari calon
akuntan. Namun, potensi transformatif tersebut belum tentu diiringi oleh kesiapan
adopsi yang memadai di kalangan calon akuntan, khususnya di negara berkembang
seperti Indonesia, sehingga menimbulkan kesenjangan antara ketersediaan
teknologi dan tingkat adopsinya. Berlandaskan integrasi Theory of Planned
Behavior (TPB) dan Technology Acceptance Model (TAM), penelitian ini bertujuan
untuk menguji pengaruh literasi digital, persepsi kegunaan, persepsi kemudahan
penggunaan, dan efikasi diri komputer terhadap adopsi AI pada mahasiswa
akuntansi. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan
teknik purposive sampling terhadap 395 mahasiswa akuntansi aktif di delapan
perguruan tinggi di Banda Aceh yang telah menempuh mata kuliah Sistem
Informasi Akuntansi atau Akuntansi Komputer, dengan data dianalisis
menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM).
Hasil penelitian menunjukkan bahwa literasi digital, persepsi kemudahan
penggunaan, dan efikasi diri komputer berpengaruh positif dan signifikan terhadap
adopsi AI, sementara persepsi kegunaan tidak terbukti berpengaruh signifikan.
Persepsi kemudahan penggunaan merupakan determinan paling dominan, diikuti
oleh efikasi diri komputer, dengan model penelitian mampu menjelaskan 37,3%
variansi adopsi AI. Temuan ini menekankan pentingnya penguatan kemudahan
penggunaan AI melalui demonstrasi dan praktikum berbasis teknologi di institusi
pendidikan tinggi, tanpa mengabaikan pengembangan literasi digital dan efikasi diri
komputer mahasiswa secara berkelanjutan, serta memberikan kontribusi empiris
bagi pengembangan kurikulum akuntansi berbasis AI di Banda Aceh.

Kata Kunci: Literasi Digital, Adopsi Kecerdasan Buatan, Technology Acceptance
Model, Efikasi Diri Komputer, AI Akuntansi

ABSTRACT Artificial intelligence (AI) has become one of the most critical technologies transforming the accounting profession in the era of Industrial Revolution 4.0, given its capacity to automate bookkeeping, transaction reconciliation, and predictive financial analysis that were previously performed manually, making AI proficiency an increasingly demanded competency for prospective accountants. However, this transformative potential is not necessarily matched by adequate adoption readiness among prospective accountants, particularly in developing countries such as Indonesia, resulting in a gap between technological availability and its actual adoption. Grounded in the integration of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), this study aims to examine the effect of digital literacy, perceived usefulness, perceived ease of use, and computer self-efficacy on AI adoption among accounting students. This study employed an explanatory quantitative approach with a purposive sampling technique involving 395 active accounting students from eight universities in Banda Aceh who had completed courses in Accounting Information Systems or Computerized Accounting, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital literacy, perceived ease of use, and computer self-efficacy have a positive and significant effect on AI adoption, whereas perceived usefulness was not found to have a significant effect. Perceived ease of use emerged as the most dominant determinant, followed by computer self-efficacy, with the research model explaining 37.3% of the variance in AI adoption. These findings underscore the importance of strengthening the perceived ease of use of AI through technology-based demonstrations and hands-on practice in higher education institutions, without neglecting the continued development of students' digital literacy and computer self-efficacy, and contribute empirical insights for the development of an AI-based accounting curriculum in Banda Aceh. Keywords: Digital Literacy, Artificial Intelligence Adoption, Technology Acceptance Model, Computer Self-Efficacy, AI Accounting