THE EFFECT PERCEIVED USEFULLNESS, PERCEIVED EASE OF USE, AND TRUST ON ACCOUNTING STUDENTS INTEREST IN USING AI IN ACCOUNTING LEARNING

Abstrak

This study aims to determine the effect of perceived usefulness, perceived ease of use, and trust on accounting students interest in using AI in accounting learning. This study uses a quantitative descriptive method and the assistance of SPSS 25 software. The data collection technique was through a questionnaire to 382 randomly selected respondents at Pamulang University. The analysis technique used a multiple linear regression model. The results of this study indicate that simultaneously and partially, the variables of perceived usefulness, perceived ease of use, and trust have a significant effect on accounting students' interest in using AI in accounting learning. The implications of this study show the importance of the benefits of usability, perceived ease of use, and students sense of trust in using AI assistance in accounting learning.

Kata kunci

• Interest in Using
• Kepercayaan
• Minat Menggunakan
• Perceived Ease of Use
• Perceived Usefulness
• Persepsi Kemudahan
• Persepsi Manfaat
• Trust