ANALISIS DETERMINAN INTENSI DAN PERILAKU PENGGUNAAN CHATGPT DALAM PEMBELAJARAN AKUNTANSI
DOI:
https://doi.org/10.29303/jaa.v9i2.545Keywords:
ChatGPT, intensi penggunaan, mahasiswa akuntansi, perilaku penggunaanAbstract
Penelitian ini bertujuan untuk memahami faktor-faktor yang memengaruhi intensi dan perilaku penggunaan teknologi ChatGPT pada mahasiswa akuntansi di Provinsi Bali. Pada akhirnya dapat menciptakan ketergantungan berlebihan pada ChatGPT yang dapat berdampak negatif pada kemampuan berpikir kritis dan pemecahan masalah mahasiswa akuntansi. Variabel dalam kerangka model UTAUT dapat menentukan pengaruh terhadap intensi dan perilaku penggunaan ChatGPT pada mahasiswa akuntansi di Provinsi Bali, namun masih terdapat keterbatasan dalam komprehensifitas aspek keperilakuan. Oleh karena itu, penelitian ini mengembangkan model teori UTAUT menjadi UTAUT2 dengan tambahan variabel perceived risks dan trust untuk menutup celah penelitian sebelumnya. Penelitian ini mengeksplorasi variabel yang mencakup aspek performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, dan perceived risks, serta juga mencakup trust untuk menilai dampaknya terhadap intensi dan perilaku penggunaan ChatGPT. Pendekatan kuantitatif asosiatif digunakan untuk mengidentifikasi hubungan sebab-akibat antar variabel dengan metode SEM-PLS. Ada beberapa faktor yang dapat mempengaruhi intensi dan waktu penggunaan yaitu di antaranya Trust (Tr) dan Habit (Ha) yang memberikan pengaruh positif, variabel yang lain tidak memberikan pengaruh. Temuan diharapkan dapat memberikan kontribusi praktis bagi pengembangan atau adopsi teknologi AI di pendidikan akuntansi, khususnya untuk meningkatkan efektivitas pembelajaran mahasiswa.
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