Fauzi, Yudha Arifan (2025) Identifying factors influencing the intention to use ai in accounting through the unified theory of acceptance and use of technology (utaut) model / Yudha Arifan Fauzi</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study investigates the factors influencing accountants intention to use AI in Indonesia using the UTAUT model. Generational category (Gen Z vs. Non-Gen Z) is included as a moderating variable to explore intergenerational differences. A survey was conducted with 200 accountants in East Java and data were analyzed using PLS-SEM and PLS-MGA. The results reveal that performance expectancy effort expectancy and facilitating conditions significantly enhance the intention to adopt AI while social influence shows no significant effect. Furthermore generational category moderates the effects of performance expectancy and effort expectancy on behavioral intention indicating that Gen Z prioritizes performance benefits while Non-Gen Z emphasizes ease of use. These findings underscore the importance of training and infrastructure support across generations to maximize AI adoption. The theoretical contribution of this study is the reinforcement of the UTAUT model by considering generational differences in the accounting context. The limitation of this study lies in the relatively low predictive power of the model. Future research is recommended to incorporate additional variables such as trust ethics and perceived risks of technology adoption. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 30 Sep 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424517 |
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